MK Amin Commerce PROSPECTUS 2019-20.Pdf

PROSPECTuS

‘BACHELOR OF COMMERCE’

REGULAR COURSE CHOICE BASED CREDIT SYSTEM [CBCS]

Shri M.K.Amin Arts & Science College and College of Commerce

THE MAHARAJA SAYAJIRAO UNIVERSITY OF BARODA

Station Road Padra, Dist. Vadodara 391440

2019-2020

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OFFICERS

OF THE MAHARAJA SAYAJIRAO UNIVERSITY OF BARODA

Rajmata shubhanginidevi gaekwad CHANCELLOR

PROF. PARIMAL H. VYAS VICE- CHANCELLOR

vacant PRO-VICE- CHANCELLOR

MR. NAVIN K. OJA REGISTRAR [OSD]

Dr. Tejovati S. Prabhu Principal Shri M.K.Amin Arts & Science College and College of Commerce, Padra

Purify your soul continuously through right knowledge and good conduct ! If so, when you die, you will not need to repent. Mahasubhasita-samgraha, pp.l125-1126

Shrimant Maharaja Sayajirao Gaekwad III

"...... Education is one part of the temple of knowledge and it should be available for all without restriction of caste and creed. When this has been done intelligently, we may then be able to ascertain the extent of human progress." (p.773). SHRI M.K.AMIN ARTS & SCIENCE COLLEGE AND COLLEGE OF COMMERCE THE MAHARAJA SAYAJIRAO UNIVERSITY OF BARODA CONTENTS AT A GLANCE

SR. NO PARTICULAR

1 From the Desk of the Principal, M.K.Amin Arts & Science College and College of Commerce,

2 A Brief about the Maharaja Sayajirao University [MSU] of Baroda

3 A Brief about the M.K.Amin Arts & Science College and College of Commerce, Padra

4 Roll of Honours: Names of Principals [1965 Onwards]

5 List of Teaching Staff of M.K.Amin Arts & Science College and College of Commerce

6 List of Non-Teaching Staff of the M.K.Amin Arts &Science College &College of Commerce

7 Academic Programs of the M.K.Amin Arts & Science College and College of Commerce

9 Total Fees Charged for UG Programme

10 Eligibility Criteria for Admission at First Year B.Com.

11 CBCS Structure & Scheme & Guidelines for Mid- Semester Examinations [B. Com]

12 CBCS Detailed Syllabus

13 Physical Education – CBCS Structure & Scheme

14 Free Studentships and Scholarships

15 Gold Medals and Prizes

16 Union and Associations

17 General Facilities

18 General Guidelines for Implementation of CBCS

19 Ordinances of the M S University of Baroda

20 Anti -Ragging Guidelines of the M S University of Baroda

21 Anti –Ragging Committee of M.K.Amin Arts & Science College and College of Commerce

22 Anti- Sexual Harassment Guidelines of the M S University of Baroda

23 The Directorate of Student Welfare

24 Application Form for Financial Assistance /Scholarship/Freeship/ Fee Waiver

25 Attendance & an Undertaking Form to be submitted at the time of making payment of fees

26 Documents Required at the Time of Submission of Application Form for Admission

27 Important Instructions to the Applicants

28 The Competent Authority to Issue required Certificates

29 Academic & Administrative Team of the M.K.Amin Arts and Science College and College of Commerce

30 Central Admission Committee for the year 2019-2020

FRoM THE DESK OF THE PRINCIPAL

M.K.AMIN ARTS & SCIENCE COLLEGE AND COLLEGE OF COMMERCE, PADRA

With immense pride I welcome you all to M.K.Amin Arts &Science College and College of Commerce, Padra, The Maharaja Sayajirao University of Baroda.

It is an honour and privilege to be the Principal of M.K.Amin Arts &Science College and College of Commerce, at The Maharaja Sayajirao University of Baroda, an Institution that is known to strive for excellence by continuously setting highest academic standards.

Catering to over 2500 students, M.K.Amin Arts &Science College and College of Commerce is considered amongst the best and most sought after Institutes in the state of Gujarat. It offers academic programs to Under-graduate Students.

The College , over the years, has produced many distinguished professionals, personalities and leaders whose noteworthy contributions in diverse fields are well known across the country. We are committed towards providing quality education by equipping our students with updated knowledge, skills, confidence and a positive approach thus leading to the students’ holistic development.

We wish you the very best in all your academic pursuits and look forward to welcoming you to M.K.Amin Arts &Science College and College of Commerce, Padra.

Kind regards,

Dr. Tejovati S. Prabhu

Principal

A BRIEF ABOUT THE MAHARAJA SAYAJIRAO UNIVERSITY OF BARODA

The idea of establishing a University at Baroda had engaged the attention of the Government of the former State of Baroda by visualizing the concept of regional universities and decentralization. This resulted in establishing The Maharaja Sayajirao University of Baroda in the year 1949, under the patronage of the Visionary King of Baroda State after whom it is named. The Maharaja Sayajirao University of Baroda, originally founded in 1881 as the “Baroda College”, is a premier unitary residential University, established on 30th April, 1949. Smt. Hansa Mehta then First Vice- Chancellor played a pioneering role in laying a firm foundation for an Education Institution with a glorious tradition. His Highness the Maharaja of Baroda is the Chancellor of the University. An Honourable Vice- Chancellor is the Principal Executive and Academic Officer to be assisted by the Pro-Vice Chancellor. Over the years, the Maharaja Sayajirao University of Baroda has acquired a very high reputation for its various programmes and for producing Graduates & Post-Graduates with excellent analytical and empirical skills from a multi-disciplinary perspective. The students are exposed to the modern methods of analysis and trained in sophisticated computational and linguistic skills while pursuing academic programme under the Guidance of able faculty members. The Maharaja Sayajirao University of Baroda has a long tradition of pursuing excellence in teaching and research in Science and Technology, Humanities, Commerce & Management, Family & Community Science, Performing Arts, Fine Arts, Journalism and Sports. It is the only State University exclusively offering ‘English’ as it’s medium of instruction in the State of Gujarat. It comprises of total number of 13 Faculties, 03 Constituent Colleges, 02 Institutions and 8 Centers of Specialized Studies, wherein more than 37,295 students pursue higher studies, under the care and supervision of 1,112 teaching (662 Permanent) and 1190 permanent teaching staff members. It has 89 Departments spread over 6 Campuses (02 Rural and 4 urban) covering 275 acres of land including a built up area of 418500 sq. mt. There are 16 hostels (12 Boys and 4 Girls) which accommodates about 4103 students. There are 475 residential quarters for teaching and non-teaching staff. The University has 03Units of NCC with an enrolment of 420 male students and 223 female students. In NSS, there are 577 male and 443 female students. The University offers a wide range of courses giving opportunity for education from early childhood to Ph.D. It offers 98 PG Programs, 66 Ph. D Programs, 39 PG Diploma Programs, and 88 Under Graduate Programs with an option from 347 Academic Programs in 92 subjects. It also offers 11 Certificate Programme, out of which 33 per cent of the students are from outside Gujarat State. Smt. Hansa Mehta Library is the Central Library. In addition to 14 constituent libraries and over 25 departmental libraries with over 8 lakh books/periodicals and above 1300 dissertation/thesis, 25 computers and 75 nodes are exclusively marked for surfing. It has a single largest reading room within its 80,025 sq. ft. built up areas, which can accommodate about 1100 readers at a time and the library is open to readers 14 hours a day. In the year 2012-2013 the University Library is ranked 17th amongst 200+ Universities in the country in using E-Resources with 2,42,459 downloads from 5,000 online journal titles accessed from the University Library and The M. S. University campus. The University supports Excellence and Innovation in Academic Programmes. It promotes Excellence in Research, Scholarship and Teaching and is committed to attracting and supporting the best students and recruiting Faculty who excel at Teaching and Research. The university teachers publish a large number of research papers (over 500 per year) and many of the publications have high citation index. UGC, AICTE, DST, ICSSR, Central and State Governments have awarded various Research Schemes and Projects like DRS, SAP, WSRC, CASE, Canadian Study center, IAS Study Center etc., to a number of University Departments. Higher Education is the fundamental building block of any nation to establish an honourable position in the Global Competitive Space. The University is sincerely striving to strengthen its’ image of “Student Centric Institution”. By working closely with its’ students’ Community, we are proud to play a leadership role in stimulating innovative spirits, fostering inquisitiveness and enhancing independent thinking.

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A BRIEF ABOUT M.K.AMIN ARTS & SCIENCE COLLEGE AND COLLEGE OF COMMERCE PADRA

M.K.Amin Arts &Science College and College of Commerce , Padra was established in the year 1965. We offer only UG [B.Com Regular] Programs. M. K. Amin Arts & Science College and College of Commerce was set up with an initial strength of 362. In the year 2018-2019, more than 2300 students were admitted in the college.

We have implemented the Choice Based Credit System: CBCS Semester System for B.Com regular w. e. f. Academic Year 2012-2013. Our students regularly participates in various academic, extension and co-curricular activities. We also benefit from an excellent network of alumni in the corporate sector and in research and academic institutes.

ROLL OF HONOURS: PRINCIPALS OF THE SHRI M.K.AMIN ARTS & SCIENCE COLLEGE AND COLLEGE OF COMMERCE,PADRA [1965 ONWARDS] SR. NO. Name of Principal ACADEMIC YEAR

01 DR.H.B.SHAH 10/07/65 TO 31/08/65

02 SHRI I.A.DAVE 01/09/65 TO 30/04/74

03 SHRI M.C.PATEL 01/05/74 TO 30/04/77

04 SHRI I.A.DAVE 01/05/77 TO 31/05/80

05 KUM.S.L.SINHA 01/06/80 TO 31/07/81

06 SHRI R.R.JOSHI 01/08/81 TO 12/06/83

07 DR.S.SRIKANTIAH 13/06/83 TO 30/04/84

08 DR.O.P.JONEJA 01/05/84 TO 14/07/85

09 DR.R.D.PATHAK 15/07/85 TO 30/11/89

10 PROF.D.S.SHUKLA 01/12/89 TO 31/10/94

11 DR.W.V.AHIRE 01/11/94 TO 22/04/98

12 DR.Y.M.NAIK 23/04/98 TO 06/12/01

13 DR.W.V.AHIRE 16/06/08 TO 04/06/11

14 DR.L.S.SUMANT 05/06/11 TO 23/09/11

15 DR.P.M.SHAH 23/09/11 TO 14/11/14

16 PROF.S.N.BANSAL 14/11/14 TO 26/12/14

17 PROF.P.H.VYAS 26/12/14 TO 02/01/15

18 DR.T.S.PRABHU 02/01/15 TO

LIST OF TEACHING STAFF SHRI M.K.AMIN ARTS & SCIENCE COLLEGE AND COLLEGE OF COMMERCE THE MAHARAJA SAYAJIRAO UNIVERSITY OF BARODA

EDUCATIONAL SR.NO NAME OF THE FACULTY MEMBER DESIGNATION QUALIFICATIONS 01 DR.TEJOVATI .S.PRABHU ASSOCIATE PROFESSOR M.Com., M. Phil, Ph.D.

02 DR. GYNANESH S. DESAI ASSOCIATE PROFESSOR M.Com., M. Phil, Ph.D.

03 SHRI YASIN K VANKAR M.A. ASSOCIATE PROFESSOR

04. CA. SHRI MINESH M. SHAH M.Com., F.C.A. ASSOCIATE PROFESSOR

05. DR.PRITI V NIGAM M.B.M. L.L.B PH.D. ASSISTANT PROFESSOR

06. SHRI PRAKASH M PARMAR M.A.,M.PHIL ASSISTANT PROFESSOR *

LIST OF NON-TEACHING STAFF SHRI M.K.AMIN ARTS & SCIENCE COLLEGE AND COLLEGE OF COMMERCE THE MAHARAJA SAYAJIRAO UNIVERSITY OF BARODA [ACADEMIC YEAR 2018- 2019]

Sr. No. Name Post Held

01 MR.D. Z. PATEL Technical Assistant- Library 02 MR.C.L.VANKAR Library Attender 03 MR. TEJAS MAKWANA Temp. Technical Assistant- Library 04 MR. MITESH MALI Temp. Library Attender 05 MS.D.T.RANA Jr. Clerk 06 MS.SONAL GANDHI Temp. Clerk

LIST OF CLASS IV STAFF SHRI M.K.AMIN ARTS & SCIENCE COLLEGE AND COLLEGE OF COMMERCE THE MAHARAJA SAYAJIRAO UNIVERSITY OF BARODA [ACADEMIC YEAR 2018- 2019]

No Name Post Held 01 Shri B.A.Solanki Hawaldar 02 Shri V.L.Makwana Lib.Peon 03 Shri R.M.Harijan Sweeper 04 Shri M.A.Malek Peon 05 Shri J.U.Gohil Peon 06 Shri Vijay B Patel Peon 07 Shri H.C.Parmar Temp.Asst.Peon 08 Smt A.N.Mane Asst.Water Woman 09 Shri M.B.Solanki Asst.Mali 10 Shri J.R.Parmar Temp.Part Time Peon 11 Shri B.N.Mane Temp.Part-Time Peon ACADEMIC PROGRAMS

[ACADEMIC YEAR 2019- 2020] SHRI M.K.AMIN ARTS & SCIENCE COLLEGE AND COLLEGE OF COMMERCE THE MAHARAJA SAYAJIRAO UNIVERSITY OF BARODA

COURSE DETAILS OF THE DEGREE ELIGIBILTY CRITERIA Minimum Cut off % Local Outsider

B.COM (REGULAR With 40 Courses having 120  A Candidate having passed - - COURSE) Credits in Total Number of Six XII in any stream with [UNDER CHOICE Semesters to be offered equally at English as one of the subjects BASED CREDIT FY B Com, SYB Com, & T Y B Com SYSTEM (CBCS)

SHRI M.K AMIN COLLEGE,PADRA THE MAHARAJA SAYAJIRAO UNIVERSITY OF BARODA A BRIEF ABOUT VARIOUS DEPARTMENTS OF THE SHRI M.K AMIN COLLEGE,PADRA

The Shri M.K Amin College,Padra consists of Five Departments viz. Department of Accounting & Financial Management, Department of Banking and Insurance, Department of Business Economics, Department of Commerce & Business Management, and Department of Co-operative Management & Rural Studies. DEPARTMENT OF ACCOUNTING AND FINANCIAL MANAGEMENT The Department was established in the year 1949, and it imparts education in areas of Accounting and Finance at B.Com, M.Com and PG Diploma Programs. Its faculty members continually participate in Seminars and Conferences. It has introduced the paper of Basics of IT and e-Accounting at UG as well as PG Diploma level. With the introduction of semester system as well as Choice Based Credit System at the Faculty level, the Department has updated and upgraded its syllabi of various courses offered at UG & PG level respectively. Placement activities are regularly planned organized for the benefit of its students. It has set up vibrant and active Accounting and Finance Students’ Association (ACFA – UG and PG) which periodically organizes Seminars in collaboration with WICASA, ICAI. It also plans and organizes varying co-curricular activities, community outreach programmes and industrial visits for its students. DEPARTMENT OF BANKING & INSURANCE It offers teaching in the areas of banking, finance and insurance at UG & PG level respectively. It continually interacts with banks, insurance companies and other financial institutions. It has introduced compulsory internship as a part of the Course Curriculum for its students a period of one month in banks, insurance companies and other financial institutions. It has created in house Library facilities. It has set up Banking and Insurance Students’ Forum (BISF) which organizes various students’ activities for the benefit of its students. DEPARTMENT OF BUSINESS ECONOMICS It imparts education with specialization in Business Economics at UG & PG level respectively. It has also established Business Economics Students’ Association (BECOSA) that regularly organizes industrial visits as well as co-curricular activities for the benefit of its students. The Department has updated and upgraded its syllabi of various courses offered at UG & PG level respectively. The department has organized number of National Level Seminars and Conferences over the years. DEPARTMENT OF COMMERCE & BUSINESS MANAGEMENT It was established along with the Faculty in 1949, and in 1959 it began its pioneering leading academic courses in management as a core field of study. In 1977, the Department launched for the first time specialized courses at undergraduate level in the subjects of “Marketing Management” as well as “Personnel and Industrial Relations Management”. At present, the student graduates with a degree in “Bachelor of Commerce” as well as “Masters in Commerce” majoring in “Marketing Management” or “Human Resource Management”. . With the introduction of semester system as well as Choice Based Credit System at the Faculty level, the Department has updated and upgraded its syllabi of various courses offered at UG & PG level respectively. It organizes various academic, co- curricular & extension activities throughout the year for the overall development of our students. Management Students’ Association at PG regularly organizes industrial visits as well as co-curricular activities such as Test; Case study Analysis & Group Discussion were organized in a way to enhance the knowledge of the students celebration of Teachers’ Day; Industrial visit to Indian Railway; Guest Lecture; Sports Week etc. MSAPG had also organized MAGWEEK in which Brain Storming session; Project Presentation; Poster Presentation; General Awareness for the benefit of its students. DEPARTMENT OF COOPERATIVE MANAGEMENT & RURAL STUDIES It imparts Under Graduate & Post Graduate education in the area of Co-operative Management & Rural Studies. It offers Under Graduate & Post-Graduate Degree as well as Diploma programme. Since its inception, has been playing a vital role in providing education in the thrust areas of Co-operation and has conducted training programme for its students and teachers. The Department has updated and upgraded its syllabi of various courses offered at UG & PG level respectively. It has received financial support to set-up Center for Research and Training in Co-operative Banking and Micro Finance.

SHRI M.K AMIN ARTS & SCIENCE COLLEGE AND COLLEGE OF COMMERCE THE MAHARAJA SAYAJIRAO UNIVERSITY OF BARODA Total Fees Charged for Degree & Diploma Programmes [UG & PG] Fees Total To be Charged in Examination

Sr. 2018-19 likely to be fees Name of the Course No. revised [Both Sem.] (In Rupees) Rupees Boys Girls REGULAR [GRANTS-IN-AID] GRADUATE DEGREE[ B COM] 01 F.Y.B.Com (Regular Program) [Shri. M.K Amin college,Padra] 5900 4700 1120 02 S.Y.B.Com (Regular Program) [Shri. M.K Amin college,Padra] 5900 4700 1120 03 T. Y.B.Com (Regular Program) [Shri. M.K Amin college,Padra] 5900 4700 1120

20 | P a g e SHRI M.K AMIN ARTS & SCIENCE COLLEGE AND COLLEGE OF COMMERCE THE MAHARAJA SAYAJIRAO UNIVERSITY OF BARODA CHOICE BASED CREDIT SYSTEM [CBCS] STRUCTURE BACHELOR OF COMMERCE [B.COM] [GENERAL PROGRAMME: 120 CREDITS]

FIRST YEAR B COM [F.Y.B.COM] SEMESTER- I SEMESTER –II Sr. TITLE OF THE COURSE CODE Sr. TITLE OF THE COURSE CODE No No. 01 Elements of Statistics STA-1101 CC 01 Business Statistics STA-1201 CC 02 Business English & ENG-1101 CF 02 Business English & ENG-1202 CF Communication I Communication –II 03 Fundamentals of Accounting- ACF-1103 CF 03 Financial Accounting ACF-1204 CF Theory and Practices 04 Structure & Process of Business CBM-1101 CF 04 Functional Management CBM-1201 CF 05 Elements of Economic Theory BEC-1105 CC 05 Micro Economics BEC-1204 CC 06 Indian Economic Structure BEC-1106 CF 06 Indian Economic Policy & BEC-1205 CF Planning

[CF- COMPULSORY FOUNDATION, CC-CORE COMPULSORY, CE-CORE ELECTIVE, OE- OPEN ELECTIVE, IE-INTERDISCIPLINARY ELECTIVE]

21 | P a g e SECOND YEAR B COM [S.Y.B.COM] SEMESTER- III SEMESTER- IV Sr. TITLE OF THE COURSE CODE Sr. TITLE OF THE COURSE CODE No No . 01 Principles of Management CBM1301 CC 01 Marketing Management CBM1401 CC 02 Macro Economic Theory BEC1318 CC 02 Macro Economic Issues and BEC1412 CC Policies 03 Elements of Direct Taxes ACF1301 CC 03 Elements of Indirect Taxes ACF1401 CC 04 Cost Accounting ACF1302 CC 04 Management Accounting ACF1402 CC 05 Human Resource Management CBM1302 CC 05 Entrepreneurship & Small CBM1402 CC Business Management 06 CORE ELECTIVE 06 CORE ELECTIVE [ SPECIAL GROUPS] [ANY ONE] [SPECIAL GROUPS] [ANY ONE] Dept. of Accounting & Financial CE Dept. of Accounting & Financial CE CODE CODE Management Management Specialization Specialization in: Higher in: Accounting Accounting & Corporate Financial ACF1303 ACF1403 & Auditing Auditing Accounting Accounting Specialization Specialization in: in: Accounting Accounting & & Finance Finance Dept. of Banking & Insurance CODE CE Dept. of Banking & Insurance CODE CE Specialization in: Indian Specialization Insurance BNK130 Banking & Banking in: Banking & Theory and 1 BNK1301 Insurance System Insurance Practice

Dept. of Business Economics CODE CE Dept. of Business Economics CODE CE Specialization in: Fundament BEC1302 Specialization in: Financial BEC140 Financial als of Financial Markets 2 Economics Financial Economics Economics Specialization in: Essentials BEC1303 Specialization in : Economic BEC140 Open Economy & of Open Open Economy & Integration 3 International Economy & International and Business Interna- Business Globaliz- tional ation Business Dept. of Commerce& Business CODE CE Dept. of Commerce & Business CODE CE Management Management Specialization in Marketing of CBM1303 Specialization in : Consumer CBM1403 : Marketing Services Marketing Behaviour Management Management Specialization in Human Resource CBM1304 Specialization in : Theory & CBM1404 : Human Development, Human Resource Practice of Resource Welfare and Management Industrial Management Social Security Relations Dept. of Cooperative Management CODE CE Dept. of Cooperative Management & CODE CE &Rural Studies Rural Studies Specialization in: Rural CPR1301 Specialization in: Rural CPR1401 Rural Economic Rural Development Entrepreneurship & Environment Entrepreneurship & Interventions Management Management

07 INTERDISCIPLINARY ELECTIVE [ANY 07 INTERDISCIPLINARY ELECTIVE [ANY ONE]

22 | P a g e ONE] TITLE OF THE COURSE CODE . TITLE OF THE COURSE CODE Accounting and Finance for ACF1304 IE Income Tax Return Preparation ACF1404 IE Services

Business Ethics CBM1305 IE Retailing Management CBM1405 IE Bank Credit BNK1302 IE Insurance Products, Services and BNK1402 IE Marketing Business Environment BEC1306 IE Quantitative Economics BEC1404 IE Cooperative Movement in India CPR1302 IE International Cooperative Movement CPR1402 IE Developing Professional Skills in ENG1309 IE Developing Soft Skills in English ENG1409 IE English Regression Analysis and Sampling STA1303 IE Managerial Decision Theory CBM1406 IE Business Maths- I MAT1308 IE Business Maths-II MAT1408 IE

[CF- COMPULSORY FOUNDATION, CC-CORE COMPULSORY, CE-CORE ELECTIVE, OE- OPEN ELECTIVE, IE-INTERDISCIPLINARY ELECTIVE]

23 | P a g e THIRD YEAR B COM [T.Y.B.COM] SEMESTER-V SEMESTER-VI Sr. TITLE OF THE COURSE CODE Sr. TITLE OF THE COURSE CODE No No 01 Financial Management ACF1501 CC 01 Personal Finance and Investment ACF1601 CC 02 Business Law- I LAW1507 CC 02 Business Law- II LAW1608 CC 03 Organizational Behaviour CBM1502 CC 03 Marketing Research CBM1601 CC 04 International Trade BEC1512 CC 04 International Finance BEC1614 CC 05 CORE ELECTIVE 05 CORE ELECTIVE [ SPECIAL GROUPS] [ANY [ SPECIAL GROUPS] [ANY ONE] ONE] Dept. of Accounting & Financial CODE CE Dept. of Accounting & Financial CODE CE Management Management Specialization in: Audit & Specialization in: Company Accounting & Assurances ACF1502 Accounting & Audit ACF1602 Auditing Auditing Specialization in: Capital Market Specialization in: Security Accounting & Accounting & Finance Analysis & ACF1503 Finance Portfolio ACF1603 Management Dept. of Banking & Insurance CODE Dept. of Banking & Insurance CODE

Specialization in: Financial CE Specialization in: Health CE Banking & Market & BNK1501 Banking & Insurance Insurance BNK1601 Insurance Services Dept. of Business Economics CODE Dept. of Business Economics CODE Specialization in: Fundamentals CE Specialization in: Business CE Financial of Investment BEC1502 Financial Economics Portfolio BEC1602 Economics analysis Analysis Specialization in: Trade Specialization in: Foreign Open Economy & Theories and Open Economy & Exchange International Policies BEC1503 International Markets: BEC1603 Business Business Theory & Practice Dept. of Commerce & Business Dept. of Commerce & Business Management CODE Management CODE Specialization in : International CE Specialization in: Marketing CE Marketing Marketing CBM1503 Marketing Management : CBM1602 Management Management Case Studies Specialization in : Organization Specialization in: Human Human Resource Development Human Resource Resource CBM1504 CBM1603 Management Management Management: Case Studies Dept. of Cooperative Management Dept. of Cooperative Management CODE CODE &Rural Studies &Rural Studies Specialization in: Rural CE Specialization in: Micro Finance CE Rural Financial Rural CPR1501 CPR1601 Entrepreneurship Institutions Entrepreneurship & & Management Management 06 OPEN ELECTIVE [ANY ONE]: 06 OPEN ELECTIVE [ANY ONE]: Advanced Accounting OE Financial Reporting OR ACF1604 OE ACF1504 Financial Market ACF1605 e- Accounting ACF1505 OE Accounting For Special Entities ACF1606 OE Banking Laws and Practices BNK1502 OE Insurance Laws & Regulations BNK1602 OE Indian Industries; Issues & OE Economics of HRD OE Challenges BEC1504 BEC1604 Marketing Communication & OE Sales Management & Sales Promotion OE Advertising CBM1505 CBM1604 Strategic Human Resources OE Labour Laws CBM1506 CBM1605 OE Management Rural Entrepreneurship and OE Rural Marketing OE Management CPR1502 CPR1602

24 | P a g e INTERDISCIPLINARY ELECTIVE: [ANY ONE] 07 INTERDISCIPLINARY ELECTIVE: [ANY ONE] 07 TITLE OF THE COURSE CODE TITLE OF THE COURSE CODE

Retail Banking BNK1503 IE Insurance Products BNK1603 IE Public Finance IE Economics of Infrastructure & IE BEC1505 BEC1605 Industrial Finance Rural Institutions CPR1503 IE Rural Development Models CPR1603 IE English for Competitive IE Introduction to English Literature IE ENG1502 ENG1601 Examinations Operation Research Techniques STA1501 IE Statistics for Market Analysis STA1601 IE Business Maths-III MAT1501 IE Business Maths-IV MAT1061 IE

[CF- COMPULSORY FOUNDATION, CC-CORE COMPULSORY, CE-CORE ELECTIVE, OE- OPEN ELECTIVE, IE-INTERDISCIPLINARY ELECTIVE]

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25 | P a g e SHRI M.K AMIN ARTS & SCIENCE COLLEGE AND COLLEGE OF COMMERCE THE MAHARAJA SAYAJIRAO UNIVERSITY OF BARODA CHOICE BASED CREDIT SYSTEM [CBCS] STRUCTURE BACHELOR OF COMMERCE [CBCS] DEPARTMENT WISE COURSES I - DEPARTMENT OF ACCOUNTING AND FINANCIAL MANAGEMENT

FIRST YEAR B COM [F.Y.B.COM]

SEMESTER- I SEMESTER –II Sr. No TITLE OF THE COURSE CODE Sr. No. TITLE OF THE COURSE CODE Fundamentals of Accounting- 01 ACF-1103 CF 01 Financial Accounting ACF-1201 CF Theory and Practices

SECOND YEAR B COM [S.Y.B.COM] SEMESTER- III CODE SEMESTER –IV CODE 01 Elements of Direct Taxes ACF1301 CC 01 Elements of Indirect Taxes ACF1401 CC 02 Cost Accounting ACF1302 CC 02 Management Accounting ACF1402 CC CORE ELLECTIV [SPECIAL GROUP] CORE ELLECTIVE [SPECIAL GROUP] [ANY 03 03 [ANY ONE] ONE] TITLE OF THE TITLE OF THE SPECIALIZATION Code SPECIALIZATION Code COURSE COURSE Accounting & Accounting & Higher Financial ACF1303 Corporate Auditing Auditing Accounting Accounting ACF1403 Accounting & Accounting & Finance Finance 04 INTERDISCIPLINARY ELECTIVE 04 INTERDISCIPLINARY ELECTIVE TITLE OF THE COURSE CODE TITLE OF THE COURSE CODE

Accounting and Finance for Services ACF1304 Income Tax Return Preparation ACF1404

THIRD YEAR B COM [T.Y.B.COM] SEMESTER- V SEMESTER- VI Sr. No TITLE OF THE COURSE CODE Sr. No. TITLE OF THE COURSE CODE 01 Financial Management ACF1501 CC 01 Personal Finance and Investment ACF1601 CC CORE ELLECTIV [SPECIAL GROUP] [ANY CORE ELLECTIVE [SPECIAL GROUP] [ANY 02 02 ONE] ONE] TITLE OF THE TITLE OF THE SPECIALIZATION CODE SPECIALIZATION CODE COURSE COURSE Accounting & Accounting & Audit & Assurances ACF1502 Company Audit ACF1602 Auditing Auditing Security Analysis & Accounting & Finance Capital Market ACF1503 Accounting & Finance Portfolio ACF1603 Management 03 OPEN ELECTIVE [ANY ONE]: 03 OPEN ELECTIVE [ANY ONE]: Financial Reporting ACF1604/ Advanced Accounting ACF1504 OR Financial Market ACF1605 e- Accounting ACF1505 Accounting For Special Entities ACF1606 04 INTERDISCIPLINARY ELECTIVE (to be 04 INTERDISCIPLINARY ELECTIVE (to

26 | P a g e introduced from academic year 2019-20) be introduced from academic year 2019-20) TITLE OF THE COURSE TITLE OF THE COURSE GST: Accounting, Law and Procedure E-Accounting [CF- COMPULSORY FOUNDATION, CC-CORE COMPULSORY, CE-CORE ELECTIVE, OE- OPEN ELECTIVE, IE-INTERDISCIPLINARY ELECTIVE] II - DEPARTMENT OF BANKING AND INSURANCE

SECOND YEAR B COM [S.Y.B.COM] SEMESTER-III SEMESTER-IV 01 CORE ELECTIVE [ SPECIAL GROUPS] 01 CORE ELECTIVE [SPECIAL GROUPS] SPECIALIZATION TITLE OF CODE CE SPECIALIZATION TITLE CODE CE THE OF THE COURSE COURSE Banking & Insurance Indian Banking & Insurance Insurance BNK1301 Banking BNK130 Theory System 1 and Practice 02 INTERDISCIPLINARY ELECTIVE 02 INTERDISCIPLINARY ELECTIVE TITLE OF THE COURSE CODE TITLE OF THE COURSE CODE Bank Credit BNK1302 IE Insurance Products, Services and BNK1402 IE Marketing

THIRD YEAR B COM [T.Y.B.COM] SEMESTER-V SEMESTER-VI 01 CORE ELECTIVE [ SPECIAL GROUPS] 01 CORE ELECTIVE [ SPECIAL GROUPS] SPECIALIZATION TITLE CODE SPECIALIZATION TITLE CODE OF THE OF THE COURSE COURSE Banking & Insurance Financial CE Banking & Insurance Health CE Market & BNK1501 Insurance BNK1601 Services 0 OPEN ELECTIVE 02 OPEN ELECTIVE 2 TITLE OF THE COURSE CODE TITLE OF THE COURSE CODE Banking Laws and Practices BNK1502 OE Insurance Laws & Regulations BNK1602 OE INTERDISCIPLINARY ELECTIVE 03 INTERDISCIPLINARY ELECTIVE 03 TITLE OF THE COURSE CODE TITLE OF THE COURSE CODE Retail Banking BNK1503 IE Insurance Products BNK1603 IE

[CF- COMPULSORY FOUNDATION, CC-CORE COMPULSORY, CE-CORE ELECTIVE, OE- OPEN ELECTIVE, IE-INTERDISCIPLINARY ELECTIVE]

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III - DEPARTMENT OF BUSINESS ECONOMICS FIRST YEAR B COM [F.Y.B.COM] SEMESTER- I SEMESTER –II Sr. TITLE OF THE COURSE CODE Sr. TITLE OF THE COURSE CODE No No 01 Elements of Economic Theory BEC-1105 CC 01 Micro Economics BEC-1204 CC 02 Indian Economic Structure BEC-1106 CF 02 Indian Economic Policy & BEC-1205 CF Planning

SECOND YEAR B COM [S.Y.B.COM] SEMESTER- III SEMESTER- IV Sr. TITLE OF THE COURSE CODE Sr. TITLE OF THE COURSE CODE No No 01 Macro Economic Theory BEC1318 CC 01 Macro Economic Issues and BEC1412 CC Policies 02 CORE ELECTIVE 02 CORE ELECTIVE [ SPECIAL GROUPS] [ANY ONE] [SPECIAL GROUPS] [ANY ONE] SPECIALIZATION TITLE CODE CE SPECIALIZATION TITLE CODE CE OF THE OF THE COURSE COURSE Financial Economics Fundam- BEC1302 Financial Economics Financial BEC1402 entals of Markets Financial Econom- ics Open Economy & Essentials BEC1303 Open Economy & Economic BEC1403 International of Open International Business Integra- Business Economy tion and & Interna- Globaliza- tional tion Business 03 INTERDISCIPLINARY ELECTIVE 03 INTERDISCIPLINARY ELECTIVE TITLE OF THE COURSE CODE TITLE OF THE COURSE CODE Business Environment BEC1306 IE Quantitative Economics BEC1404 IE

THIRD YEAR B COM [T.Y.B.COM] SEMESTER-V SEMESTER-VI Sr. TITLE OF THE COURSE CODE Sr. TITLE OF THE COURSE CODE No No 01 International Trade BEC1512 CC 01 International Finance BEC1614 CC 02 CORE ELECTIVE 02 CORE ELECTIVE [ SPECIAL GROUPS] [ANY ONE] [ SPECIAL GROUPS] [ANY ONE] TITLE OF SPECIALIZATION TITLE OF SPECIALIZATION THE CODE THE CODE COURSE COURSE Financial Fundame- CE Financial Business CE Economics ntals of Economics Portfolio BEC1502 BEC1602 Investment Analysis analysis Open Economy & Trade Open Economy & Foreign International Theories International Exchange Business and Policies Business Markets: Theory & BEC1503 BEC1603 Practice

28 | P a g e 03 OPEN ELECTIVE 03 OPEN ELECTIVE TITLE OF THE COURSE CODE TITLE OF THE COURSE CODE Indian Industries; Issues & OE Economics of HRD OE BEC1504 BEC1604 Challenges INTERDISCIPLINARY ELECTIVE 04 INTERDISCIPLINARY ELECTIVE 04 TITLE OF THE COURSE CODE TITLE OF THE COURSE CODE Public Finance IE Economics of Infrastructure & IE BEC1505 BEC1605 Industrial Finance

[CF- COMPULSORY FOUNDATION, CC-CORE COMPULSORY, CE-CORE ELECTIVE, OE- OPEN ELECTIVE, IE-INTERDISCIPLINARY ELECTIVE]

29 | P a g e IV - DEPARTMENT OF COMMERCE AND BUSINESS MANAGEMENT

FIRST YEAR B COM [F.Y.B.COM] SEMESTER- I SEMESTER- II Sr. No TITLE OF THE COURSE CODE Sr. No. TITLE OF THE COURSE CODE

01 Structure & Process of Business CBM-1101 CF 01 Functional Management CBM-1201 CF

SECOND YEAR B COM [S.Y.B.COM] SEMESTER- III SEMESTER- IV Sr. No TITLE OF THE COURSE CODE Sr. No TITLE OF THE COURSE CODE

01 Principles of Management CBM1301 CC 01 Marketing Management CBM1401 CC

Entrepreneurship & Small Business 02 Human Resource Management CBM1302 CC 02 CBM1402 CC Management CORE ELLECTIV [SPECIAL GROUP] [ANY 03 03 CORE ELLECTIVE [SPECIAL GROUP] [ANY ONE] ONE] TITLE OF THE Specialization CODE Specialization TITLE OF THE COURSE CODE COURSE Marketing Marketing Marketing of Services CBM1303 Consumer Behaviour CBM1403 Management Management Human Human Resource Human Resource Theory & Practice of Resource Development, Welfare CBM1304 CBM1404 Management Industrial Relations Management and Social Security 04 INTERDISCIPLINARY ELECTIVE] 04 INTERDISCIPLINARY ELECTIVE TITLE OF THE COURSE CODE TITLE OF THE COURSE CODE

Business Ethics CBM1305 Retailing Management CBM1405

THIRD YEAR B COM [T.Y.B.COM]

SEMESTER- V SEMESTER- VI TITLE OF THE TITLE OF THE Sr. No CODE Sr. No CODE COURSE COURSE 01 Organizational Behavior CBM1502 CC 01 Marketing Research CBM1601 CC CORE ELLECTIV [SPECIAL GROUP] [ANY 02 02 CORE ELLECTIVE [SPECIAL GROUP] [ANY ONE] ONE] TITLE OF TITLE OF THE Specialization THE Code Specialization Code COURSE COURSE International Marketing Marketing Management Marketing Management CBM1503 CBM1602 Marketing Management : Case Studies Human Resource Human Resource Organization Human Resource CBM1504 Management: Case CBM1603 Management Development Management Studies

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03 OPEN ELECTIVE [ANY ONE]: 03 OPEN ELECTIVE [ANY ONE]:

TITLE OF THE COURSE CODE TITLE OF THE COURSE CODE

Marketing Communication & CBM1505 Sales Management & Sales Promotion CBM1604 Advertising Strategic Human Resources CBM1506 Labour Laws CBM1605 Management

V - DEPARTMENT OF CO-OPERATIVE MANAGEMENT AND RURAL STUDIES

SECOND YEAR B COM [S.Y.B.COM] SEMESTER – III SEMESTER – IV

01 CORE ELECTIVE CE 01 CORE ELECTIVE CE [ SPECIAL GROUPS] [ANY ONE] [ SPECIAL GROUPS] [ANY ONE] SPECIALIZATION TITLE OF CODE SPECIALIZATION TITLE OF CODE THE THE COURSE COURSE Rural Rural CPR1301 Rural Rural CPR1401 Entrepreneurship Economic Entrepreneurship Development & Management Environment & Management Interventions 02 INTERDISCIPLINARY ELECTIVE [ANY ONE] 02 INTERDISCIPLINARY ELECTIVE [ANY ONE] TITLE OF THE COURSE CODE TITLE OF THE COURSE CODE Cooperative Movement in India CPR1302 IE International Cooperative CPR1402 IE Movement

THIRD YEAR B COM [T.Y.B.COM] SEMESTER-V SEMESTER-VI 01 CORE ELECTIVE 01 CORE ELECTIVE [ SPECIAL GROUPS] [ANY ONE] [ SPECIAL GROUPS] [ANY ONE] SPECIALIZATION TITLE OF CODE SPECIALIZATION TITLE OF CODE THE THE COURSE COURSE Rural Rural C Rural Micro CE CPR160 Entrepreneurship & Financial CPR1501 E Entrepreneurship Finance 1 Management Institutions & Management 02 OPEN ELECTIVE [ANY ONE]: 02 OPEN ELECTIVE [ANY ONE]: TITLE OF THE COURSE CODE TITLE OF THE COURSE CODE Rural Entrepreneurship and O Rural Marketing O Management CPR1502 E CPR1602 E INTERDISCIPLINARY ELECTIVE 03 INTERDISCIPLINARY ELECTIVE 03 TITLE OF THE COURSE CODE TITLE OF THE COURSE CODE Rural Institutions CPR1503 IE Rural Development Models CPR1603 IE

[CF- COMPULSORY FOUNDATION, CC-CORE COMPULSORY, CE-CORE ELECTIVE, OE-OPEN ELECTIVE, IE-INTERDISCIPLINARY ELECTIVE]

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VI - DEPARTMENT OF ENGLISH

FIRST YEAR B COM [F.Y.B.COM] SEMESTER- I SEMESTER –II

Sr. TITLE OF THE COURSE CODE Sr. TITLE OF THE COURSE CODE No No. 01 Business English & ENG- CF 01 Business English & ENG-1202 CF Communication I 1101 Communication –II SECOND YEAR B COM [S.Y.B.COM] SEMESTER-III SMESTER-IV 01 INTERDISCIPLINARY ELECTIVE 01 INTERDISCIPLINARY ELECTIVE TITLE OF THE COURSE CODE TITLE OF THE COURSE CODE Developing Professional Skills ENG1309 IE Developing Soft Skills in English ENG1409 IE in English THIRD YEAR B COM [T.Y.B.COM] SEMESTER-V SEMESTER-VI INTERDISCIPLINARY ELECTIVE 01 INTERDISCIPLINARY ELECTIVE 01 TITLE OF THE COURSE CODE TITLE OF THE COURSE CODE English for Competitive IE Introduction to English Literature IE ENG1502 ENG1601 Examinations

VII - DEPARTMENT OF LAW

THIRD YEAR B COM [T.Y.B.COM] SEMESTER-V SEMESTER-VI Sr. TITLE OF THE COURSE CODE Sr. TITLE OF THE COURSE CODE No No 01 Business Law- I LAW1507 CC 01 Business Law- II LAW1608 CC

[CF- COMPULSORY FOUNDATION, CC-CORE COMPULSORY, CE-CORE ELECTIVE, OE-OPEN ELECTIVE, IE-INTERDISCIPLINARY ELECTIVE]

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VIII - DEPARTMENT OF MATHEMATICS

SECOND YEAR B COM [S.Y.B.COM] SEMESTER-III SEMESTER-IV 01 INTERDISCIPLINARY ELECTIVE [ANY ONE] 01 INTERDISCIPLINARY ELECTIVE [ANY ONE] TITLE OF THE COURSE CODE TITLE OF THE COURSE CODE Business Maths- I MAT1308 IE Business Maths-II MAT1408 IE

THIRD YEAR B COM [T.Y.B.COM]

SEMESTER-V SEMESTER-VI INTERDISCIPLINARY ELECTIVE 01 INTERDISCIPLINARY ELECTIVE 01 TITLE OF THE COURSE CODE TITLE OF THE COURSE CODE Business Maths-III MAT1501 IE Business Maths-IV MAT1061 IE

IX- DEPARTMENT OF STATISTICS

FIRST YEAR B COM [F.Y.B.COM] SEMESTER-I SEMESTER-II Sr. TITLE OF THE COURSE CODE Sr. TITLE OF THE COURSE CODE No No. 01 Elements of Statistics STA-1101 CC 01 Business Statistics STA-1201 CC

SECOND YEAR B COM (S.Y.B.COM)

SEMESTER-III SEMESTER-II Sr. INTERDISCIPLINARY ELECTIVE Sr. INTERDISCIPLINARY ELECTIVE No No TITLE OF THE CODE TITLE OF THE COURSE CODE COURSE 1 Regression Analysis STA1303 IE 1 Managerial Decision Making CBM1406 IE and Sampling

THIRD YEAR B.COM (T.Y.B.COM) SEMESTER-V SEMESTER-VI INTERDISCIPLINARY ELECTIVE 01 INTERDISCIPLINARY ELECTIVE 01 TITLE OF THE COURSE CODE TITLE OF THE COURSE CODE Operation Research Techniques IE Statistics for Market Analysis I STA1501 STA1601 E

[CF- COMPULSORY FOUNDATION, CC-CORE COMPULSORY, CE-CORE ELECTIVE, OE-OPEN ELECTIVE, IE-INTERDISCIPLINARY ELECTIVE]

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SHRI M.K AMIN ARTS & SCIENCE COLLEGE AND COLLEGE OF COMMERCE NOTE: THE MAHARAJA SAYAJIRAO UNIVERSITY OF BARODA OTHER ASPECTS CONCERNING B COM DEGREE [GENERAL PROGRAMME] [120 CREDITS] UNDER CBCS COURSE STRUCTURE:  The medium of Instruction shall be English only.  B.Com programme to be offered in the CBCS will be of Six Semester duration.  The normal Ordinary (O) level B.Com Programme will be of 120 Credits.  Each Academic year shall consist of Two Semesters, Each of 15 weeks of teaching Equivalent to 90 Working Days.  There shall be Four Units in Each Course/Subject/Paper.  Each Course will have 4 units with the First Unit will be of 12 Teaching Hours, and rest 3 Units (Unit No. 2, 3 & 4) will be of 11 Hours each.  A Student will have to select his or her Core Elective, Open Elective & Interdisciplinary Elective to be studied at S.Y.B.Com & T.Y.B.Com, at the time of seeking admission in the IIIrd Semester at S.Y. B.Com Only.  It would be compulsory for the Student to select at least ONE COURSE from each of the Core Elective, and Interdisciplinary Elective at S.Y. B .Com & at least ONE COURSE from Each of the Core Elective, Open Elective and Interdisciplinary Elective at T.Y. B. Com, if s/he wants to obtain B. Com Degree without any Specialization.  It would be Compulsory for the Student to select Same Special Groups of Core Electives at S.Y. B. Com & T.Y. B.Com, if s/he wants to obtain B. Com Degree with Specialization.  A student can freely select Any One Course from amongst several Interdisciplinary Electives that shall be offered in each of the semesters at S.Y.B.Com and T.Y.B.Com irrespective of which Course s/he has selected in the Previous Semester.  A student shall be evaluated through Comprehensive Continuous Assessment (CCA) /Mid-Semester Examinations (IA) and Semester End Examinations (UA). The weight age of CCA/ Mid-Semester Examination shall be 30%, where as the weightage of the Semester end examination shall be 70%.  The Mid-Semester Examinations shall carry weightage of 30 marks for Each of the Course.  At FSBCOM-I in Fundamentals of Accounting- Theory and Practice, the IA will remain of 30 marks only, with TWO components each of 30 marks of which one component is of marks of Mid-semester examination and another will be the evaluation of work-book submitted by the students and evaluated by the teacher. For this purpose total marks obtained by student at mid-semester exam plus marks obtained by student for work-Book evaluation be averaged out by considering equal weightage. For this purpose the academic fees/any other fees as per rules to be increased by Rs.100 at BCOM-I.  The Semester-End Examinations shall carry weightage of 70 Marks for Each of the Course.  The duration of the Semester-End Examinations of each course shall be of 03 [Three] Hours.  The Question Paper shall Consist of 02 {First [I] & Second [II]} Sections.  The FIRST SECTION shall consist of following number of Questions.  The First Question [Q.1] in Section First [I] shall be Compulsory, and it shall carry total weightage of 10 Marks.  The First Question [Q.1] in Section First [I] shall consist of Short Questions [Other than Objective] having Equal Weightage from all the Four Units of the Syllabus.  The Second Question [Q.2.] carry total weightage of 15 Marks and it shall be asked with an Internal Option from Unit Number One/First only as Shown follows. Q.2. OR Unit – I [15 Marks] Q.2.

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 The Third Question [Q.3.] carry total weightage of 15 Marks and it shall be asked with an Internal Option from Unit Number Two/Second only as Shown follows. Q.3. OR Unit – II [15 Marks] Q.3.

 The SECOND SECTION shall consist of following number of Questions.  The Fourth Question [Q.4.] carry total weightage of 15 Marks and it shall be asked with an Internal Option from Unit Number Three only as Shown follows. Q.4. OR Unit – III [15 Marks] Q.4.  The Fifth Question [Q.5.] carry total weightage of 15 Marks and it shall be asked with an Internal Option from Unit Number Four only as Shown follows. Q.5. OR Unit – IV [15 Marks] Q.5.  A student shall have to fulfill minimum attendance requirement of 80 % as per the rules prescribed by the befitting authorities.  A student having deficiency in fulfillment of minimum attendance requirement of 80 % shall not be permitted to appear in Mid- Semester Examinations and or Semester–End Examinations as the case may be.  A candidate may avail a maximum of two blank semesters in one stretch. However he/she may have to pay a prescribed fee for maintaining a blank semester. If a candidate takes more than six semesters to complete the requirements of 120 credits, he/she will have to pay a prescribed fee for the credits registered during the spilled over semester.  A candidate can avail four additional semesters for the completion of the stipulated 120 credit requirement for a B.Com programme. However in special cases, a candidate with the permission of the college/university can avail two more semesters.  The Comprehensive Continuous Assessment (CCA) is spread through the duration of the Course and is to be done by the Teacher/s teaching the Course.  The Internal Assessment is to be done by various means including Written Tests, MCQ based quiz, Presentations/Seminars, Project work/Field work, and Group Discussions/Group Activities.  The Common Grading System, Credit Based System, and AT KT Rules in force shall be followed as prescribed by the befitting authorities of the M S University of Baroda and or that are modified from time to time shall automatically come in force as the case may be.  All other various rules and regulations as well as procedures that are not covered in this document shall remain unchanged.  Further, various rules and regulations as well as procedures in force shall be followed as prescribed by the befitting authorities of the M S University of Baroda and or if the same are modified from time to time shall automatically come in force as the case may be.

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SHRI M.K AMIN ARTS & SCIENCE COLLEGE AND COLLEGE OF COMMERCE THE MAHARAJA SAYAJIRAO UNIVERSITY OF BARODA GUIDELINES FOR MID-SEMESTER EXAMINATIONS [30 MARKS] (UG COURSE: B.COM)

 There shall be one internal test to be called as Mid-Semester Examinations of 30 marks.

 There shall be two units of the Syllabus for the purpose of paper setting.

 With effect from academic year 2016-2017, all mid-semester examinations for B. Com. CBCS

programme will be of objective type.

 The Mid Semester Examination for each paper shall be conducted for duration of 45 minutes and

will be conducted in MCQ pattern.

 The number of questions shall be thirty (30) with the weightage of one mark each.

 The mark shall be in absolute number only, without any negative marks.

 For each question four (04) options shall be given.

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SHRI M.K AMIN ARTS & SCIENCE COLLEGE AND COLLEGE OF COMMERCE THE MAHARAJA SAYAJIRAO UNIVERSITY OF BARODA DETAILED SYLLABUS UNDER CBCS F. Y. B. COM.

Year I CORE FOUNDATION COURSE CREDIT 3 Semester I STA-1101 : ELEMENTS OF STATISTICS HOURS 45

OBJECTIVES:

COURSE CONTENT / SYLLABUS INTRODUCTION OF STATISTICS Introduction of Statistics- Meaning and definition of Statistics--Scope and Limitation of Statistics- Review of Data Collection-Primary and Secondary Data--Methods of collecting Primary Data- Sources of Secondary Data. Classification- Function of Classification- Rules for Classification - Basis of Classification- UNIT-I 11 hrs. Frequency distribution- Array, Discrete or Ungrouped Frequency Distribution, Grouped Frequency Distribution, Continuous Frequency Distribution-Basic principles for forming a grouped frequency distribution- Cumulative Frequency Distribution. Tabulation - Meaning and importance- Parts of a table - Requisites of a Good Table- Types of Tabulation- Cross tabulation and contingency tables. [2X2 , M XN) MEASURES OF CENTRAL TENDENCY Meaning and Objectives-Mean (Simple, Weighted, Harmonic, Geometric)-Median-Mode- UNIT-II 11 hrs. Partition values-Measures of Dispersion-Meaning and Objectives-Range-Quartile Deviation-- Mean Deviation-Standard Deviation-Moments, measures of Skewness and Kurtosis. PROBABILITY THEORY Theory--Three approaches to defining Probability- Addition and Multiplication Laws of UNIT-III 12 hrs. Probability-Conditional Probability-Bayes’ Theorem-Random Variable and its Probability Distribution-Expectation and Variance of a Random variable. THEORETICAL PROBABILITY DISTRIBUTION UNIT-IV Discrete Probability Distribution: Binomial and Poisson 11 hrs. Continuous Probability Distribution: Normal REFERENCES 1. D. N. Elhance-Fundamentals of Statistics 2. S. C .Gupta-Statistical Methods 3. J.K.Sharma- Business Statistics

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Year I CORE FOUNDATION COURSE CREDIT 3 Semester I ENG-1101 : BUSINESS ENGLISH AND COMMUNICATION – I HOURS 45

OBJECTIVES: The Course will enable students to:  Understand the basic concepts and practices of communication skill  Develop linguistic competence  Listen and speak in various business situations and contexts  Write effectively a C. V. and business letters COURSE CONTENT / SYLLABUS FUNDAMENTALS OF COMMUNICATION Definition / Objective- Characteristics / Components- Process of communication - Barriers / Overcoming Barriers Types of Communication i. Verbal communication UNIT-I 11 hrs. ii. Written communication [dealt in Unit II and Unit III] iii. Non-verbal communication: i) Kinesics ii) Proxemics iii) Paralanguage iv) Haptics v) Oculesics vi) Olfactory vii) Chronemics Characteristics of Business Communication VERBAL COMMUNICATION Oral Communication: Definition / Merits and Demerits UNIT-II Speaking skills: Language Functions- Telephone Etiquettes- Art of Small Talk 11 hrs. Listening Skills: Listening vs. Hearing- Listening for Facts- Listening for Specific information- Listening for Note Taking- Listening, Leading to writing WRITTEN COMMUNICATION Letter Writing: Structure / Format-Vocabulary and language-Action words and jargons-Covering letter -Writing Resume UNIT-III 12 hrs. Business Letters: Trade Inquiries- Quotations- Purchase Orders- Paragraph Writing: Generating an idea- Gathering information- Sentence structure- Logical Arrangement of Sentences TEXT AND LANGUAGE SKILLS Text: Yadava B. Raju, Muralikrishna C., Advantage English, Orient Blackswan, Hyderabad, 2009. UNIT-IV Study Skills: Note Making - Using a dictionary – Grammar- Basic grammar - Function words- 11 hrs. Tenses Reading Comprehension: Seen (Selection from the text)- Unseen REFERENCES Courtland L. Bovee, John V. Thill and Barbara E. Schatzman.-Business Communication Today. Pearson Education. 1. 2008. 2. JhaMadhulika, ShekharShashi. - A Course in Business Communication. Orient Blackswan: Hyderabad. 2010. 3. Kaul, Asha.-Business Communication. Prentice-Hall of India Pvt. Ltd.: New Delhi. 2004. Murphy G. A., Hildebrandt W. H., Thomas J. P.,- Effective Business Communication, Tata McGraw Hill Education: 4. New Delhi, 2008. 5. Rai, Urmila and S. M. Rai. - Business Communication. Himalaya Publishing House: Mumbai. 2009. 6. Rao, Nageshwar and P. Rajendra Das. - Communication Skills, Himalaya Publishing House: Mumbai, 2006.

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Year I CORE FOUNDATION COURSE CREDIT 3 Semester I ACF-1103 : FUNDAMENTALS OF ACCOUNTING THEORY AND PRACTICES HOURS 45

OBJECTIVES: To impart Basic Accounting Knowledge as applicable to business and developing general proficiency in the area of Accounting

COURSE CONTENT / SYLLABUS

Introduction to Accounting: Users of Accounting Information. Capital & Revenue Items UNIT-I Accounting Framework: Concepts- Conventions-Standards-Policies 11 hrs. Accounting Cycle: Journal-Ledger-Trial Balance-Adjustments-Final Accounts Practical Accounting - I (Preparation of Various Documents )

Practical Accounting – II (Preparation of Various Accounting Records) 11 hrs. UNIT-II Financial Statements of Sole Proprietorship & Partnership firm (Manufacturing and Trading concerns)

Reading of Ledger Accounts

Self Balancing Ledgers: Meaning-Advantages and Types of Ledgers-Preparation of Control UNIT-III 12 hrs. Accounts and Ledger Adjustment Accounts Average Due date and Account Current Accounting in computerized environment: Manual vs. Computerized Accounting

Accounting for NOT FOR PROFIT Entities: Meaning- Features- Special terms- Preparation of UNIT-IV 11 hrs. Receipt & Payment Account, Income & Expenditure; Account and Balance Sheet Final Accounts of Professionals and Service Concerns REFERENCES 1. R.L.Gupta and M.Radhaswamy- Advanced Accounting Vol.I and II, S. Chand Publication 2. P.C.Tulsian- Financial Accounting, Pearson 3. S.Kr.Paul- Advanced Accounting 4. S.N. Maheshwari- Advanced Accountancy Vol.I and II,Vikas Publishing House 5. Hanif and Mukherjee -Modern Accounting Vol.I and II, (TMH)

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Year I CORE FOUNDATION COURSE CREDIT 3 Semester I CBM-1101 : STRUCTURE AND PROCESS OF BUSINESS (SPB) HOURS 45

OBJECTIVES: To develop basic awareness about the Structure and Process of Business is highly essential among students.  To gain information on basic concepts related to structure and process of business in the real life organizations.  To have a clear understanding of the basic aspect of business and its combinations, organization structure and design and issues and challenges in business.  To understand the importance of effective & efficient utilization of inputs and resources of organization and understand the importance of Rationalization & Automation of business and Business Ethics. COURSE CONTENT / SYLLABUS AN INTRODUCTION TO BUSINESS Evolution of Business [Industrial Revolution and its Socio-Economic Consequences]-Nature, UNIT-I 12 hrs. Scope and Characteristics of Business- Objectives-Division of Business- Business System and Essentials of Successful Business BUSINESS COMBINATIONS

UNIT-II Business Combinations [Causes, Types, Forms: An Overview], Distinction between Cartel and 11 hrs. Trust, Economics of Combinations]

ORGANIZATION STRUCTURE AND DESIGN

UNIT-III Organization Structure- Strategy, Technology, and Environment-Organization Design- Location 11 hrs. and Layout Decisions

ISSUES AND CHALLENGES IN BUSINESS Development of Interpersonal Skills-Environment of Business [Focus on Technology, Ecology, UNIT-IV 11 hrs. Competition, Consumerism, Consumer Protection] - Rationalization & Automation-Business Ethics REFERENCES 1. Y. K. Bhushan (2008) 18th Revised Edition; - Business Organization and Management; Sultan Chand & Sons. 2. Koontz and Weihrich et al. (2003) 5th Edition; - Essentials of Management; Tata McGraw Hill. 3. James A. F. Stoner, R. Edward Freeman and Daniel R. Gilbert (2008) 6TH Edition; -Management; PHI [PEARSON] 4. L. M. Prasad (2002) 6th Edition- Principles of Management; Himalaya Publishing House. 5. Kumar &Rajan (2006) - Business Ethics and Values; Himalaya Publishing House Pvt. Ltd. 6. Murthy, C.S.V. (2009) - Business Ethics; Himalaya Publishing House Pvt. Ltd. 7. Sherlekar&Sherlekar (2007) - Modern Business Organization and Management; Himalaya Publishing House Pvt. Ltd. 8. Daniel Albuquerque (2010) - Business Ethics; Oxford University Press.

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Year I CORE FOUNDATION COURSE CREDIT 3 Semester I BEC-1105 : ELEMENTS OF ECONOMIC THEORY HOURS 45

OBJECTIVES: To Provide an elementary understanding of underlying concepts and Principles of economic theory.

COURSE CONTENT / SYLLABUS NATURE AND SCOPE OF ECONOMICS Overview of Wealth, Welfare and Scarcity definitions of Economics Samuelson’s definition of Economics UNIT-I 12 hrs. PPC and Fundamental Economic Problems Approaches of Economic Analysis- Induction/Deduction Method, Static-Dynamic Analysis Basic concepts –Wants, Utility, Goods, Value and Price, Income and Wealth DEMAND AND SUPPLY ANALYSIS Demand – Derivation of Demand Curve based on Law of Diminishing Marginal Utility Slope, Shift and Movement of the Demand Curve, Consumer Surplus UNIT-II Demand Distinctions and Forecasting – purposes and methods 11 hrs. Supply - Slope, Shift and Movement of Supply Curve, Producer Surplus Market Equilibrium, Price Fixation – Market Period/Short Period/Long Period Consumption and Production Externalities and Market Failure COST AND REVENUE ANALYSIS Markets – Concept and Classification – Area, Time Period and Competitive Structure Features of various Market Structures and the Nature of their Revenue Curves UNIT-III 11 hrs. Cost Concepts, Short Run and Long Run Cost-Output Relationships Economies of Scale and Scope Break-even Analysis – Assumptions, Limitations, Business Applications PRODUCT PRICING Objectives of Pricing

Pioneer Pricing UNIT-IV 11 hrs. Methods of Pricing Peak Load Pricing, Product Bundling, Price Leadership Administered Pricing REFERENCES 1. K.K.Dewett and Varma: Elements of Economic Theory 2. H. L. Ahuja: Advanced Economic Theory 3. Varshney and Maheshwari: Managerial Economics 4. D. N. Dwivedi: Managerial Economics 5. M .L. Seth: Micro Economic 6. H. Craig Peterson and W. Cris Lewis: Managerial Economics

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The Maharaja Sayajirao University of Baroda Shri M.K AMIN ARTS & SCIENCE COLLEGE AND COLLEGE OF ACADEMIC YEAR COMMERCE, 2019-2020 Department of Business Economics Shri M.K AMIN ARTS & SCIENCE COLLEGE AND COLLEGE OF COMMERCE, Sayaji Gunj, Vadodara- 390002, Contact details: 02652975768 B.Com. (CBCS) YEAR I CORE FOUNDATION COURSE CREDIT 3 Semester I BEC-1106: INDIAN ECONOMIC STRUCTURE HOURS 45

OBJECTIVES: . COURSE CONTENT / SYLLABUS STRUCTURE OF THE ECONOMY Meaning, Definition and Characteristics of Developing Countries- Structure of Economy: Meaning UNIT-I and Sectoral interrelations- Changing Trends in National Income and Employment by Sectors- 12 Hrs Foreign Trade: Meaning, Relevance, Composition and Trends, Balance of payment and balance of trade situation. SECTORAL STUDIES Primary sector: features, importance and components, trends in Production and productivity of UNIT-II major crops, secondary sector: features, importance and components, productivity trends of major 11 Hrs industries, tertiary sector: features, importance and components. Problems and performance of Industrial development, Tertiary sector: features, Importance and components. CHANLLENGES TO DEVELOPMENT Population: Trends in Population in the light of Demographic Transition, Applicability of the theory of demographic transition to India’s population growth; Declining Sex Ratio and UNIT-III Demographic Dividend- causes of declining sex ratio and fertility rate in India; Poverty: Meaning, 11 Hrs Concepts- Absolute and Relative Poverty, Poverty Line -Methods- Head Count Ratio and Poverty Gap, Incidence of Poverty- Unemployment: Meaning and Types, Measurement Methods and Estimates, Gender and development indices INFRASTRUCTURE Meaning and Importance of Economic Growth, Transportation, Energy, Telecommunication, UNIT-IV 11 Hrs Social Infrastructure- Health and Education, Issues and initiatives, Policies reforms related to economic and social infrastructures REFERENCES 1 Indian Economy- V.K.Puri and S.K. Mishra, Himalaya Publishing House 2 Indian Economy- K. P.M. Sundaram

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Year I CORE FOUNDATION COURSE CREDIT 3 Semester II STAT-1201 : BUSINESS STATISTICS HOURS 45

OBJECTIVES:

COURSE CONTENT / SYLLABUS

Bivariate Data Analysis-Correlation Analysis-Scatter Diagram-Linear correlation coefficient: UNIT-I 12 hrs. properties and uses-Regression Analysis-Simple Linear regression: Least square regression estimation, properties and uses

Time Series Analysis: Objective-Components of Time Series-Methods of Measuring Trend: Least UNIT-II 11 hrs. Square and Moving Average-Methods of Measuring Seasonal Variation: Simple Averages, Ratio to Trend and Ratio to moving average-Basic idea of Forecasting.

UNIT-III Index Number: Meaning, Definition and Types of Index Number-Chain base and fixed base Index 11 hrs. Number-Limitations of Index Number

UNIT-IV Statistical Inference: Philosophy of Statistical Inference-Estimation: Point and Interval estimation- 11 hrs. Testing of Hypothesis: Z-test, t-test and 2 - test

REFERENCES 1. D. N. Elhance: Fundamentals of Statistics 2. S. C. Gupta - Statistical Methods 3. J. K. Sharma - Business Statistics

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Year I CORE FOUNDATION COURSE CREDIT 3 Semester II ENG-1202 : BUSINESS ENGLISH AND COMMUNICATION – II HOURS 45

OBJECTIVES: The Course will enable students to:  Develop and refine linguistic competence  Hone effective communication skills  Develop confidence in facing interviews Write business reports and business letters COURSE CONTENT / SYLLABUS ADVANCED COMMUNICATION UNIT-I Formal and Informal Networks of Communication-Intercultural Communication 08 hrs. Self Development-SWOT Analysis-E - Communication VERBAL COMMUNICATION II Listening: Process and Types-Barriers / Overcoming Barriers-Listening for Gist-Listening for UNIT-II Comprehension 08 hrs. Informal Conversation / Formal Expression-Oral Presentations Interview Skills: Interviewer / Interviewee-Facing Questions and Responding ADVANCED BUSINESS CORRESPONDENCE  Writing e – mails Business Letters 09  Complaints and Adjustments-Sales Offers-Memorandum-Writing Notices, Agenda and UNIT-III Minutes Short Business Reports  Framing Questionnaires, Analyzing, interpreting and presenting information, Writing reports TEXT AND LANGUAGE SKILLS Text: Karnard, Girish. Hayavadana. Oxford University Press: New Delhi. 2004. Grammar:  Error Analysis-Transformation of Sentences UNIT-IV 08 hrs. Study Skills:  Summarizing Skills Reading Comprehension (Seen and Unseen): Skimming REFERENCES Courtland L. Bovees, John V. Thill and Barbara E. Schatzman. - Business Communication Today. Pearson 1. Education. 2008. 2. JhaMadhulika, ShekharShashi.-A Course in Business Communication. Orient Blackswan: Hyderabad. 2010. 3. Kaul, Asha.- Business Communication. Prentice-Hall of India Pvt. Ltd.: New Delhi. 2004. Murphy G. A., Hildebrandt W. H., Thomas J. P., - Effective Business Communication, Tata McGraw Hill Education: 4. New Delhi, 2008. 5. Rai, Urmila and S. M. Rai. - Business Communication. Himalaya Publishing House: Mumbai. 2009. 6. Rao, Nageshwar and P. Rajendra Das. - Communication Skills. Himalaya Publishing House: Mumbai. 2006.

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Year I CORE FOUNDATION COURSE CREDIT 3 Semester II ACF-1201 : FINANCIAL ACCOUNTING HOURS 45

OBJECTIVES: To impart Basic Accounting Knowledge as applicable to business and developing general proficiency in the area of Accounting

COURSE CONTENT / SYLLABUS

Advanced Accounts of Partnership Firm: Dissolution of a Partnership Firm, Gradual Realization 12 of Assets and Piece meal Distribution of Cash-Surplus Capital Method-Maximum Loss Method UNIT-I (Garner Vs Murray Rule) Amalgamation, Sale and Conversion of Partnership Firm: Purchase Consideration – Journal – Ledger and Balance sheet

Branch Accounts: Meaning - Objectives- Types of Branches- Preparation of Branch Accounts- Debtors System and Stock & Debtors System. UNIT-II 11 hrs.

Departmental Accounts: Introduction- Basis of allocation of Common Expenditure- Inter Departmental Transfers-Preparation of Departmental Accounts.

Consignment Accounts: Meaning- Features- Concepts- Distinction between Consignment and Sales- Types of Commission- Valuation of Unsold Stock- Goods in Transit- Abnormal Loss 10 Normal Loss-Accounting Methods (Cost & Invoice Price) - Journal Entries- Ledger Accounts in UNIT-III books of Consigner and Consignee.

Joint Venture: Meaning- Features- Difference between Joint Venture and Partnership- Methods of Accounting-Separate Set of Books- Record in Co-venture’s Books and Memorandum Method.

Hire purchase and Installment Purchase System: Meaning of Hire purchase contract- Legal provisions- Accounting treatment in the books of hire purchaser and Hire Vendor- Meaning of UNIT-IV 11 hrs. Installment system- Difference between Hire purchase and Installment purchase system Accounting Entries -Books of buyer and seller. Insurance claims for Loss of Stock and Loss of Profit policy Modes of Transaction: Classroom interaction including solving of practical problems supplemented by power point presentations. Activities: Discussion of CASE studies REFERENCES 1. R.L.Gupta and M.Radhaswamy- Advanced Accounting Vol.I and II, S. Chand Publication 2. P.C.Tulsian- Financial Accounting , Pearson 3. S.Kr.Paul- Advanced Accounting 4. S.N.Maheshwari- Advanced Accountancy Vol.I and II,Vikas Publishing House. 5. Hanif and Mukherjee - Modern Accounting Vol.I and II, (TMH).

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Year I CORE FOUNDATION COURSE CREDIT 3 Semester II CBM-1201 : FUNCTIONAL MANAGEMENT HOURS 45

OBJECTIVES: To develop basic understanding of various Management Concepts amongst students.  To develop the foundation for the effective understanding & application of Functional Areas of Management, amongst students.  To guide students for effective & efficient utilization of inputs & resources of organization. COURSE CONTENT / SYLLABUS INTRODUCTION TO MANAGEMENT UNIT-I Management As An Art/Science- Management As A Profession-Principles of Management (An 12 hrs. Overview) AN OVERVIEW OF FUNCTIONAL AREAS OF MANAGEMENT

UNIT-II Personnel Management-Production Management-Materials Management-Inventory Management 11 hrs. [Concept, Importance Scope & Functions]

FINANCIAL MANAGEMENT & PORTFOLIO MANAGEMENT

Financial Management [Sources of Finance & Importance of Ratio Analysis] [In Brief]- Portfolio UNIT-III 11 hrs. Management [Concept & Methods - Security Analysis & Securities Market]- Stock Exchange [Functions-Importance & Services-Buying & Selling of Shares-Role of SEBI]

OFFICE MANAGEMENT & MANAGEMENT INFORMATION SYSTEM UNIT-IV Office Management [Office Systems-Filing-Indexing-Office Machines and Equipments- 11 hrs. Management Information System] REFERENCES 1. Shelekar&Sherlekar (2000); Modern Business Organization and Management: Himalaya Publishing House. 2. Y. K. Bhushan (2008) 18th Revised Edition; Business Organization and Management; Sultan Chand & Sons. 3. James A. F. Stoner, R. Edward Freeman and Daniel R. Gilbert (2008) 6TH Edition; Management; PHI [PEARSON]. 4. L. M. Prasad (2002) 6th Edition; Principles of Management; Himalaya Publishing House. 5. Leffenwell; Office Management. 6. Monnappa&Saiyadinn; Personnel Management; Himalaya Publications 7. C.B.Mamoria&S.C.Mamoria; Personnel Management; Himalaya Publications. 8. I.M.Pandey; Financial Management; Vikas Publications. 9. Philip Kotler; Principles of Marketing. 10. Ashwathappa; Production Management. 11. Bhat, S.K. (2010); Total Quality Management; Himalaya Publishing House Pvt. Ltd. 12. Bhat, S.K. (2009); Quality Management; Himalaya Publishing House Pvt. Ltd. 13. Chopra, R.K. (2009); Office Management; Himalaya Publishing House Pvt. Ltd.

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Year I CORE FOUNDATION COURSE CREDIT 3 Semester II BEC-1204 : MICRO ECONOMICS HOURS 45

OBJECTIVES: To inculcate the sound foundation in the area of Micro Economics

COURSE CONTENT / SYLLABUS THEORY OF CONUMER BEHAVIOUR Basic Assumptions of Economics Consumer Equilibrium based on Marshallian Utility Analysis UNIT-I 12 hrs. Limitations of Marshallian Utility Analysis Consumer Equilibrium based on Indifference Curve Analysis Superiority of Indifference Curve Analysis over Marshallian Utility Analysis THEORY OF PRODUCER BEHAVIOUR Utility Creation and types of Productive Activities UNIT-II Short Run Production Function 11 hrs. Long Run Production Function Producer Equilibrium and Expansion Path FIRM AND INDUSTRY EQUILIBRIUM UNDER VARIOUS MARKET STRUCTURES Perfect Competition and Pure Competition, Short Run and Long Run Equilibrium of Firm and Industry under Perfect Competition UNIT-III Monopoly and Monopoly Power, Short Run and Long Run Equilibrium of a Monopoly Firm 11 hrs. under different cost conditions Monopolistic Competition - Short Run and Long Run Equilibrium of Firm and Group Oligopoly – Kinked Demand Curve, Phenomenon of Sticky Price THEORY OF DISTRIBUTION Land, Rent – Meaning and Types, Ricardian Theory of Rent Capital, Interest – Meaning, Types, Factors determining Pure Interest UNIT-IV Labour, Wages – Meaning, Types, Methods of Wage Payment, Factors affecting Real Wages 11 hrs. Entrepreneur, Profit – Meaning, Types, Risk and Uncertainty-bearing Theory of Profit, Schumpeter Theory of Innovation Marginal Productivity Theory of Distribution REFERENCES 1. K.K.Dewett and Varma: Elements of Economic Theory 2. H. L. Ahuja: Advanced Economic Theory 3. Varshney and Maheshwari: Managerial Economics 4. D. N. Dwivedi: Managerial Economics 5. M.L.Seth: Micro Economics 6. H. Craig Peterson and W. Cris Lewis: Managerial Economics

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OBJECTIVES: . COURSE CONTENT / SYLLABUS PLANNING AND ECONOMIC DEVELOPMENT Meaning, types and objectives of planning, economic growth and development including UNIT-I sustainable development- Income and Non Income Indicators, Actual and Potential growth, 12 Hrs Measurements of sustainable development, Achievements of Economic Planning. Inclusive growth in India – Challenges and opportunities AGRICULTURAL SECTOR Green Revolution, New Agricultural Policy 2000-Second Green Revolution , Economics of animal rearing - Supply chain management, Disaster and disaster management, Rural Credit in India – UNIT-II 11 Hrs problems, measures and recent policy initiatives by government of India, Issues related to direct and indirect farm subsidies and minimum support price. Public distribution system and food security in India INDUSTRIAL SECTOR Industrial Classification by Investment, 1956, Industrial Policy-1991 Industrial Policy, Recent UNIT-III Developments, Public and Private sector, Privatization of Public sector enterprises, Effects of 11 Hrs liberalization and globalization on Indian economy, Industrial Finance, performance of core industries, government initiatives to boost Industrial performance. SERVICE SECTOR POLICY REFORMS UNIT-IV 11 Hrs Telecommunications, Banking- Insurance, Information Technology REFERENCES 1 Indian Economy- V.K.Puri and S.K. Mishra, Himalaya Publishing House 2 Indian Economy- K. P.M. Sundaram 3 Indian Economy- I.C. Dhingra

49 | P a g e SHRI M.K AMIN ARTS & SCIENCE COLLEGE AND COLLEGE OF COMMERCE THE MAHARAJA SAYAJIRAO UNIVERSITY OF BARODA DETAILED SYLLABUS UNDER CBCS S. Y. B. COM.

Year II CORE COMPULSORY CREDIT 3 Semester I CBM-1301 : PRINCIPLES OF MANAGEMENT (POM) HOURS 45

OBJECTIVES: To understand fundamental concepts and principles of management including the historical development, theoretical aspects and practice application of managerial process;  To gain the conceptual understanding of the importance of management thoughts amongst students in the dynamic business environment;  To build students basic understanding on the organizations’ patterns. COURSE CONTENT / SYLLABUS AN INTRODUCTION TO MANAGEMENT AND MANAGERIAL FUNCTIONS – I (PLANNING AND ORGANIZING) Definition-Nature & Scope Management-Approaches to Study of Management with focus on UNIT-I Contribution of Taylor and Fayol [In Brief], Management Levels-Roles and Skills of Managers 12 hrs. Planning:Meaning, Process and Types; Decision-Making: Process & Techniques; Management By Objectives[MBO] – Organizing: Meaning- Process; Line & Staff-Functional Authority - Delegation and Decentralization of Authority [In Brief] MANAGERIAL FUNCTIONS (DIRECTING AND CONTROLLING) UNIT-II Directing:Motivation, Leadership, Communication; Controlling: Meaning, Importance, Process, 11 hrs. Types &Techniques MANAGEMENT OF CHANGE AND LEARNING ORGANIZATION

UNIT-III 11 hrs. Organizational Change- Resistance to Change-Learning Organization

CONTEMPORARY ISSUES IN MANAGEMENT UNIT-IV Total Quality Management [TQM]-Conflict Management-Corporate Social Responsibility-Ethics 11 hrs. in Management-Management Challenges in the 21st Century

REFERENCES Parimal H. Vyas, Priti Nigam, MadhusudanPandya, KalpeshPurohit, Drishti Joshi, NehaTiwari and Keyur Patel 1. (2011); 2. Principles of Management; Sheth Publishers Pvt. Ltd., Mumbai. 3. Koontz and Weihrich et al. (2003) 5th Edition; Essentials of Management; Tata McGraw Hill. 4. L. M. Prasad (2002) 6th Edition; Principles of Management; Himalaya Publishing House. 5. Reddy, Tripathi&Appannaiah (2004); Essentials of Management; Himalaya Publishing House Pvt. Ltd.

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The Maharaja Sayajirao University of Baroda Shri M.K AMIN ARTS & SCIENCE COLLEGE AND COLLEGE OF ACADEMIC YEAR COMMERCE, 2019-2020 Department of Business Economics Shri M.K AMIN ARTS & SCIENCE COLLEGE AND COLLEGE OF COMMERCE, Sayaji Gunj, Vadodara- 390002, Contact details: 02652975768 B.Com. (CBCS) YEAR II CORE COMPULSOTY CREDIT 3 Semester I BEC-1318: MACROECONOMIC THEORY HOURS 45

OBJECTIVES: To provide basic understanding of theoretical aspects of Macroeconomics. COURSE CONTENT / SYLLABUS INTRODUCTION TO MACROECONOMICS AND NATIONAL INCOME ACCOUNTING Macroeconomics: Meaning, Subject Matter, Post Keynesian Development; Monetarism, Supply- side Economics, rational Expectation Theory. Importance of Macroeconomics. UNIT-I 12 Hrs Circular Flow of Income: Two sector, Three sector and Four sector models. National Income and National Product, Different concepts of National Income, Measurement of National Income. THEORIES OF EMPLOYMENT AND OUTPUT Classical Theory of Employment: Assumptions, Say’s Law of Market, Wage Price flexibility, Classical approach on Savings and Investment, Aggregate Demand, Aggregate supply, Money and UNIT-II 11 Hrs Prices. Keynesian criticisms of Classical Theory. Keynesian Theory of Employment: Principal of Effective Demand, Determination of Employment, Money Wage Rigidity and its Causes. Emergence of Involuntary Unemployment CONSUMPTION INVESTMENT AND INTEREST Consumption Function: Propensities to Consume and Save, Investment Multiplier, Post Keynesian UNIT-III 11 Hrs Theories of Consumption Function, Investment Demand and its Determinants; Theories of Determination of Rate of Interest. THEORIES OF INCOME DETERMINATION Aggregate Demand supply approach and Saving- Investment Approach; Two sector, Three sector UNIT-IV 11 Hrs and Four sector models of Income Determination. Impact of Proportional Tax on National Income, Concept of Balanced Budget Multiplier. REFERENCES 1 Shapiro Edward: Macroeconomic Analysis 2 Dwivedi D N Macroeconomics: Theory and Policy Mcgraw Hill Edition 3 G S Gupta: Macro economics Theory and application 4 H L Ahuja: Modern Economics 5 Taxman’s: Macro Economics 6 Mankiw Gregory: Macro Economics

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Year II CORE COMPULSORY CREDIT 3 Semester I ACF-1301 : ELEMENTS OF DIRECT TAXES HOURS 45

OBJECTIVES: To equip the students with basic knowledge of Income Tax. COURSE CONTENT / SYLLABUS INTRODUCTION: HISTORICAL BACKGROUND

Introduction: Historical background- Definitions- Meaning of various important terms UNIT-I 12 hrs. Residential Status and Incidence of Tax: Determination of Residential Status -Incidence to Tax on the basis of Residential Status of an Assessee and Basis of charge, Exempted Incomes TAXATION OF INCOME UNDER THE HEAD ‘SALARIES’

Taxation of Income under the head ‘Salaries’: UNIT-II 11 hrs. Determination / Taxation of income under the head ‘Salaries’-Income includible in ‘Salaries’- Taxable and Exempted perquisites- Amount deductible from ‘Salaries’-Professional Tax, etc. TAXATION OF INCOME UNDER THE HEAD ‘HOUSE PROPERTY’ Taxation of Income under the head ‘House Property’: Determination / Taxation of income under the head ‘House Property’- Deductions available and not available from Income from ‘House Property’. Carry Forward and Set Off of losses under the UNIT-III 11 hrs. head Income from ‘House Property’. Taxation of Income under the head ‘Income from Other Sources’: Determination / Taxation of income under the head ‘Income from Other Sources’ –Deductions available and not available from ‘Income from Other Sources.’ TAXATION OF INCOME UNDER THE HEAD ‘PROFITS AND GAINS FROM BUSINESS OR PROFESSION’ ( SELECTED PROVISIONS ) Taxation of Income under the head ‘Profits and Gains from Business or Profession’ ( Selected UNIT-IV Provisions ) 11 hrs. Taxation of Income under the head ‘Capital Gains’. ( Introductory Part ) Computation of Total Income (Including selected deductions from Gross Total Income- Under Chapter VI-A )Computation of Tax Liability REFERENCES Dr. Vinod K. Singhania and Ms. Monica Singhania: Students Guide to Income Tax ( including Service 1. Tax/VAT ) –TAXMANN Publication Dr. GirishAhuja and Dr. Ravi Gupta : Systematic Approach to Income Tax Service Tax and VAT, - BHARAT 2. Publication 3. CA T. N. Manoharan: Direct Tax Laws– SNOW WHITE Publication 4. Study Material issued by ICAI on Direct Taxes.

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Year II CORE COMPULSORY CREDIT 3 Semester I ACF-1302 : COST ACCOUNTING HOURS 45

OBJECTIVES: To ensure working knowledge amongst the students for the subject. COURSE CONTENT / SYLLABUS

Introduction: Cost Concepts, Installation of cost accounting system, Cost Classification (CAS-01), Cost Organization and Its Relationship with other Departments. Material Cost – Procurement UNIT-I 12 hrs. Procedure, Stores Procedure and Documentation in respect of Receipts and Issues of Stock, Perpetual Inventory and Physical Stock Taking, ABC Analysis, VED Analysis, Levels of Inventories and Economic Order Quantity (EOQ) Analysis.

Labour Costs — Remuneration Methods, Monetary and Non-Monetary Incentive Schemes, Analysis of Non-Productive Time, Overtime - Cost & its Treatment, Labour Turnover and Remedial Measures. UNIT-II Overheads - Nature, Collection, Classification, Apportionment and Absorption, (CAS – 03) 11 hrs. Production Overheads — Collection, Apportionment, Absorption, Use of Predetermined Recovery Rates, Treatment of Under and Over Absorption, Fixed, Variable and Semi Variable Overhead, Report for Control of Overhead cost. Administration, Selling and Distribution Overheads — Analysis, Accounting and Control, Treatment of Miscellaneous items in Cost Accounting.

UNIT-III Preparation of Cost Sheet Cost Accounting Records - Cost Accounting Systems - Integrated and 11 hrs. Non-integrated, Reconciliation of Cost and Financial Accounts

Specific Order Costing —Determination of Cost In Job and Batch Costing, Valuation of Work-In- Progress in Job Costing Process Costing — Treatment of Normal and Abnormal Losses and Gains, Valuation of Opening UNIT-IV and Closing Stock of Raw materials, Finished goods, Valuation of Work-In-Progress using FirstIn 11 hrs. -First-Out and Average Methods (Equivalent Production), Inter-Process transfer and Pricing, Concept and Accounting for Joint Products , By-Products, Waste, Packing Materials (Empties), Scrap, Spoilage and Defectives Contemporary Issues and Developments REFERENCES 1. M.N Arora:A Text book of Cost Accounting (Vikas Publishing House Ltd.) 2. M.N Arora:Cost Accounting – Principles and Practice (Vikas Publishing House Ltd.) 3. Ravi M. Kishore : Cost & Management Accounting (Taxman Publications) 4. Jawaharlal Lal&SeemaSrivastava: Cost Accounting ( Tata McGraw-Hill Publishing Co.Ltd) 5. P.C Tulsian: Cost Accounting (Tata McGraw-Hill Publishing Co.Ltd)

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The Maharaja Sayajirao University of Baroda Shri M.K AMIN ARTS & SCIENCE COLLEGE AND COLLEGE ACADEMIC YEAR 2019-2020 OF COMMERCE LokmanyaTilak Road, Sayajigunj, Vadodara – 390002, Gujarat, India. Phone No. 0265 – 2795557 / 2795558 B. Com (CBCS) Year II CORE COMPULSORY CREDIT 3 Semester I CBM-1302 : HUMAN RESOURCE MANAGEMENT (HRM) HOURS 45 OBJECTIVES:  To impart the students with the basic conceptual and practical foundations of Human Resource Management;  To develop managerial skills for decision making on various HRM Plans, Programs & Strategies;  To enable students to face the challenges imposed by the Employees’ needs and expectations from the organization, specifically HRM aspects;  To provide the students an understanding on situational analysis, thereby framing of appropriate HRM Strategies;  To understand potentials of HRM in the Globalized Business Environment and to analyze its implications on current HRM practices in the organizations.  To provide students an understanding on the conceptual applications of HR issues, in accomplishing the future job prospects and career development. COURSE CONTENT / SYLLABUS AN INTRODUCTION TO HUMAN RESOURCE MANAGEMENT UNIT-I Meaning & Definition of HRM-Functions & Roles of Personnel Manager-Personnel Management 12 hrs. versus HRM MOTIVATION AND MAINTENANCE OF HUMAN RESOURCES Motivation: Meaning-Process-Theories of Motivation Performance Appraisal: Meaning-Methods or Techniques of Performance Appraisal-Maintenance of Human Resources 11 hrs UNIT-II Wage and Salary Administration: Meaning-Wage Concepts-Factors Influencing Wage and Salary . Structures] Fringe Benefits: Meaning-Need-Objectives-Types of Fringe Benefits Attrition and Employee Retention (In Brief) PLACEMENT, INDUCTION, INTERNAL MOBILITY & SEPARATION UNIT-III Placement-Induction and or Orientation-Induction Training in India-Internal Mobility-Transfer- 11 hrs. Employee Separations (In Brief) JOB EVALUATION AND TEAM & TEAM WORK Job Evaluation: Meaning Concept - Job Evaluation versus Performance Appraisal-Essentials for Success of Job Evaluation Programme-Job Evaluation Methods-Limitations of Job Evaluation UNIT-IV 11 hrs. (In Brief) Teams & Team Work-Teams versus Group-Team Work-Team Building-Team Development (In Brief) REFERENCES 1. Decenzo& Robbins (2009) 6th Edition; Essentials of Human Resource Management; Prentice Hall OF India, (2009) 2. Prasad L.M. (2009); Managing Human Resources; Sultan Chand Publication, Reprint 2009. 3. Aswathappa K.; Human Resource Management – Text & Cases; 5th Edition; Tata McGraw Hill. P. Subba Rao (2010); 4th Revised Edition; Personnel and Human Resource Management; Himalaya Publishing 4. House Pvt. Ltd. C.B. Mamoria, S.V. Gankar (2010); 7th Edition; A Text Book of Human Resource Management; Himalaya 5. Publishing House Pvt. Ltd. Rajesh Vishvanathan (2010); 1st Edition; Strategic Human Resource Management; Himalaya Publishing House Pvt. 6. Ltd. Subba Rao, P. (2009); Personnel and Human Resource Management — (Text and Cases); Himalaya Publishing 7. House Pvt. Ltd.

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Year II CORE ELECTIVE CREDIT 3 Semester I GROUP – A: SPECIALISATION IN ACCOUNTING AND AUDITING

GROUP-B: SPECIALISATION IN ACCOUNTING AND FINANCE HOURS 45 ACF-1303 : HIGHER FINANCIAL ACCOUNTING SPECIAL PAPER-I

OBJECTIVES: To impart accounting knowledge as applicable to business and developing general proficiency in the area of accounting

COURSE CONTENT / SYLLABUS

Introduction to Company Accounts: Books of Accounts, Statutory Records, Shares and Share UNIT-I Capital: – Prospectus & Red herring prospectus, ASBA. 12 hrs. Issue of shares, Underwriting of shares, Issue of Bonus Shares Forfeiture and Reissue of Forfeited Shares and Buy back of Shares.

Redemption of Preference Shares: Legal provisions - Accounting Treatment in the Books of UNIT-II 12 hrs Company. Acquisition of Business: Profit/Loss Prior to Incorporation

UNIT-III Accounting for Debentures: Meaning- Types- Issue of Debentures- Redemption (Various 11 hrs. Methods)-Bonus Debentures

Investments Accounts: Classification - Cost determination-Valuation - Disposal – Reclassification-Disclosures-As per relevant Accounting Standard

UNIT-IV Accounting for Leases: Meaning-Types-Accounting for various types- Disclosure- As per relevant 11 hrs. Accounting Standard

Accounting for Depreciation and Property, Plant and Equipment: As per Relevant Accounting Standard REFERENCES 1. Dr. S.N.Maheshwari: Advanced Accounting -Vikas Publishing House 2. Ashok Sehgal: Advanced Accounting - Taxman Publication 3. M.C.Shukla and T.S.Grewal: Advanced Accounting– Sultan Chand Publication 4. Hanif and Mukherjee : Modern Accounting - Tata McGrawHill Publication 5. R.L.Gupta and M. Radhaswamy: Advanced Accounting– Chand Publication 6. Relevant study material issued by ICAI, ICWAI and ICSI

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Year II CORE ELECTIVE CREDIT 3 Semester I SPECIALISATION IN BANKING AND INSURANCE HOURS 45 BNK-1301 : INDIAN BANKING SYSTEM

OBJECTIVES: To provide Students knowledge of functions, working & operations of existing banking and financial institutional arrangements & its regulatory mechanisms

COURSE CONTENT / SYLLABUS RESERVE BANK OF INDIA Reserve Bank of India (RBI)- Its constitution- General working- Conventional and Promotional functions, Objectives and Instruments of Monetary Policy - ‘H’ Theory of money supply- Types UNIT-I 12 hrs. of Money & Measures of money supply NABARD: Rationale for its Establishment, Objectives, Major functions and its Role in Economic Development BUSINESS OF BANKING Regulation of Banking Business in India- Various Provisions under Indian Contract Act, 1872 UNIT-II 11 hrs. relevant to Banking Business and Banking Regulation Act, 1949- Permitted and Prohibited activities of Banks in India. FORMS OF BANKING SYSTEMS IN INDIA Branch Banking and Unit Banking- General Features, Merits and limitations -Present Banking UNIT-III 11 hrs. and Institutional Structure- Role, Functions and Working of Scheduled Commercial Banks - Cooperative Credit System; All-India Financial Institutions and State level financial institutions BANKING OPERATIONS Deposits: Opening, operations and closure of different types of bank deposit accounts, KYC norms, Mandate and Power of Attorney, Facility of nomination, Deposit Insurance Advances: Principles of sound bank lending, Types of securities, Methods of charging various UNIT-IV 11 hrs. securities, Features, merits and de-merits of various types of bank advances; Viz Loans, Overdraft, Cash credit and Bill discounting Concept of Foreign Exchange: Types of transactions and various rates of exchange, Methods of quotations and calculation mechanisms. REFERENCES 1. P N Varshney& D K Mittal : Indian Financial System Published by Sultan Chand & sons 2. H R Machiraju: Indian Financial System Published by Vikas Publishing House Pvt. Ltd. 3. V A Avdhani: Marketing of Financial Services Published by Himalaya 4. Bharati V Pathak. : Indian Financial System Published by Pearson Education Pvt. Ltd. 5. M Y Khan. : Indian Financial System by Tata McGraw- Hill Publishing Company Limited

56 | P a g e The Maharaja Sayajirao University of Baroda

Shri M.K AMIN ARTS & SCIENCE COLLEGE AND COLLEGE OF ACADEMIC YEAR COMMERCE 2019-2020 Department of Business Economics Lokmanya Tilak Road, Sayajigunj, Vadodara – 390002, Gujarat, India. Phone No. 0265 – 2795557 / 2795558 B.COM. (UNDER CBCS)

B.Com. II CORE ELECTIVE CREDIT 3 Semester I GROUP-A: SPECIALISATION IN FINANCIAL ECONOMICS HOURS 45 BEC-1302 : FUNDAMENTALS OF FINANCIAL ECONOMICS

To provide the fundamental concepts of financial economics with an objective to acquaint the students OBJECTIVES: with tools of financial analysis.

COURSE CONTENT / SYLLABUS INTRODUCTION 12 a. Definition and subject matter UNIT-I b. Financial decisions of households and firms c. Brief introduction on Financial systems and markets d. The role of finance specialist in the corporate world FOUNDATIONS OF FINANCIAL PLANNING a. Analysis of Financial statements and Financial ratios UNIT-II b. The Financial Planning Process 11 hrs. c. Growth and Need for External Financing d. Working Capital Management MARKET VALUATION AND CAPITAL MARKET EQUILIBRIUM a. Principles of market valuation UNIT-III b. Law of one price and efficient market hypothesis 11 hrs. c. Portfolio opportunities and choice d. Capital Asset Pricing Model and Portfolio selection FINANCIAL STRUCTURE OF THE FIRM a. Internal vs. External financing UNIT-IV b. Equity financing 11 hrs. c. Debt financing d. Financial decisions in practice REFERENCES 1. Bodie, Merton and Cleenton: Financial Economics. 2. Leroy and Werner: Principles of Financial Economics. 3. L.M.Bhole: Financial Institutions and Markets; Structure, Growth and innovations. 4. R. Dornbusch: International Financial Management. 5. Markowitz H. M. : Portfolio selection: Efficient diversification of Investment

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Year II CORE ELECTIVE CREDIT 3

Semester I GROUP-B: SPECIALISATION IN OPEN ECONOMY & INTERNATIONAL BUSINESS BEC-1303 : ESSENTIALS OF OPEN ECONOMY AND INTERNATIONAL BUSINESS HOURS 45

OBJECTIVES: To introduce a theoretical framework of Open Economy and International Business to undergraduate Students

COURSE CONTENT / SYLLABUS INTRODUCTION TO OPEN ECONOMY

Introduction to Open Economy, Circular Flow in the Open Economy, Output and Employment UNIT-I 12 hrs. Determination in Open Economy Model, Foreign Trade Multiplier, Foreign Income Adjustment Process, Balance of Payments, Meaning, Purpose and Measurement INTERNATIONAL BUSINESS CONCEPTS

Evolution and Nature of International Business, Pull and Push factors for International Business, UNIT-II 11 hrs. Stages of Internationalization, Approaches to International Business, Drivers of International Business, Advantages and Problems of International Business MODES OF ENTRY TO INTERNATIONAL BUSINESS

UNIT-III Foreign Market Analysis, International Business Entry and Exit, International Technological 11 hrs. Transfers, Multinational Corporations ISSUES IN INTERNATIONAL BUSINESS UNIT-IV Social Responsibility and Ethical issues in International Business, Managing and Negotiating 11 hrs. across Cultures in International Business, Future of International Business, E-Business

REFERENCES 1. D. N. Dwivedi :Macroeconomics 2. RudigerDornbush and C.H.Helmers: Open Economy, Oxford University Press. 3. Hendrik Van Den Berg: International finance and Open Economy Macro Economics, World Scientific, 2010. 4. P.Subbarao: International Business, Himalaya Publishing House, 2011. 5. K.Aswathappa :International Business, Tata McGraw Hill, 2011. 6. Francis Cherruliam: International Business, Himalaya Publications house, 2010

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Year II CORE ELECTIVE CREDIT 3 Semester I GROUP-A: SPECIALISATION IN MARKETING MANAGEMENT HOURS 45 CBM-1303 : MARKETING OF SERVICES (MOS):

OBJECTIVES:  To provide students with impart advanced knowledge in the field of Commerce, Trade, Business and Management, in the Services Sectors in the globalized competitive era;  To develop and enhance within students understanding as well as skills for applications of the Marketing Concepts in the variety of Services Sectors;  To provide better growth opportunities and career prospects in the booming Services Sector of India & worldwide;  To acquaint students in basic conceptual as well as implementing of various marketing tools to improve their decisions making ;  To impart the students with the basic conceptual and practical foundations on aspects of marketing of services;  To enable students to face the challenges imposed by the consumers’ in satisfying their needs and fulfill expectations by the marketers on aspects of marketing of services;  To provide the students an understanding on situational analysis, thereby formulation of proper marketing strategies on aspects of marketing of services;  To provide students an understanding on the conceptual applications of marketing of services. COURSE CONTENT / SYLLABUS AN INTRODUCTION: MARKETING OF SERVICES An Introduction to Services: Meaning-Definition-Characteristics-Classification-Scope- After- UNIT-I Sales Service-Consumer Behaviour for Services-Relationship Marketing in Marketing of 12 hrs. Services-Marketing Management-Operations & Services in Different Industries & Contexts- Effects on Brand Image-Impact on Buyer Behaviour and Customer Care MARKETING MIX STRATEGIES: MARKETING OF SERVICES The 7-Ps Model-Product- Service Attributes-Life Cycle- Positioning of Service-Price: Pricing Concepts & Issues For Services-Pricing Policy & Framework For Pricing Decisions- Promotion: Internal & External Communication-Promotional Message & Communications Mix- Advertising UNIT-II 11 hrs. Medias & Monitoring & Evaluation –Place: Direct & Channel Decisions -Distribution- Accessibility- Availability & Channel Selections- People: Role of Employees-Staff Selection, Training & Motivation-Process: Use of Technology & Way of Delivery of Service-Physical Evidence: Corporate Image-Identity & Environment of Delivery of Services DESIGNING SERVICES & QUALITY Meaning-Definition-Service Quality-Quality Standards-Benchmarks-Implementation & UNIT-III Monitoring of Service Quality-Models of Service Quality [In Brief] 11 hrs. Delivering Services: Employees’ Roles in Service Delivery-Delivering ServiceThrough Intermediaries and Electronic Channels-The Role of the Customer in Service Delivery ORGANIZING MARKETING OF SERVICES Role of Marketing-Understanding the Marketing-Functions of Marketing-Customer Orientation & UNIT-IV 11 hrs. Marketing by Non-Marketers-Marketing Research Process; Internal Marketing-Relationship Marketing REFERENCES 1. Irene NG (2007) : Service Marketing. 2. Shajahan, S. (2008) : Services Marketing — Concepts, Application and Cases; Himalaya Publishing House Pvt. Ltd.

59 | P a g e 3. Jha, S.M. (2008) : Services Marketing Himalaya Publishing House Pvt. Ltd. 4. Venugopal& Raghu (2010) : 5th edition; Services Marketing; Himalaya Publishing House Pvt. Ltd. 5. Sahoo&Sinha (2008) : Services Marketing: Text and Readings; Himalaya Publishing House Pvt. Ltd. 6. Venugopal& Raghu (2007) : Services Management; Himalaya Publishing House Pvt. Ltd. 7. Reddy &Appannaiah (2008) : Services Marketing; Himalaya Publishing House Pvt. Ltd. 8. Vinnie Jauhari, KirtiDutta (2009) : Services, Marketing, Operations and Management; Oxford University Press. 9. GovindApte (2004) :Services Marketing; Oxford University Press.

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Year II CORE ELECTIVE CREDIT 3

Semester I GROUP-B: SPECIALISATION IN HUMAN RESOURCE MANAGEMENT CBM-1304 : HUMAN RESOURCE DEVELOPMENT,WELFARE & SOCIAL HOURS 45 SECURITY (HRD&SS)

OBJECTIVES:  To provide participants with a body of knowledge which will enable them to:  understand and apply human resource theory in the working environment understand the importance of human resource development to the success of a business  Make a positive contribution to the work of a human resource management department increase and enhance employment opportunities within the human resource development industry. COURSE CONTENT / SYLLABUS CONCEPTUAL FRAMEWORK OF HRD & TRAINING SYSTEM

Meaning, Process, & Scope of HRD -Organizational Strategy & HRD Intervention- Identifying UNIT-I 12 hrs. Training Needs- Developing Training Modules- Training at different level& Evaluating Training- Development Initiative- Developing Leadership; Motivation & Collaboration PERFORMANCE APPRAISAL & CAREER DEVELOPMENT UNIT-II Multi-Source Assessment or 360 - Degree Feedback System - Career Development - Succession 11 hrs. Planning - Mapping Competencies for Development WELFARE UNIT-III 11 hrs. Working Condition- Occupational Health- Safety SOCIAL SECURITY UNIT-IV Social Security System in an Organized Sector- Indian Constitution & Legal Framework Social 11 hrs. Security Reforms during the Period of Structural Adjustment

REFERENCES 1. C S VenkataRatnam (2010) 13TH Impression; Industrial Relation; Oxford University Press. Kalyani, Iyer&Paranjpe (2005); Management and Human Resource Development; Himalaya Publishing House Pvt. 2. Ltd. 3. Bhattacharyya, D.K. (2009); Human Resource Development; Himalaya Publishing House Pvt. Ltd. 4. LalithaSrividya (2007); Human Resource Development; Himalaya Publishing House Pvt. Ltd. 5. David Mankin (2009); Human Resource Development; Oxford University Press 6. Rashmi, T.K. (2010); Recruitment Management; Himalaya Publishing House Pvt. Ltd. 7. Uday Kumar Haldar (2009); Human Resource Development; Oxford University Press.

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Year II CORE ELECTIVE CREDIT 3 Semester I SPECIALISATION IN RURAL ENTREPRENEURDHIP & MANAGEMENT HOURS 45 CPR-1301 : RURAL ECONOMIC ENVIROMENT

OBJECTIVES: To create awareness among the students regarding the Rural Economic Environment & Socio Economic Problems of Rural India.

COURSE CONTENT / SYLLABUS RURAL ENVIRONMENT Environment-Definition, Meaning of Rural Environment - Overview of Economic, Political, UNIT-I Social & Cultural Environment and its Impact on Rural Development, Size and Structure of 12 hrs. Indian Rural Economy- Agriculture Sector – Production Trends in Agriculture, Causes of Low Productivity RURAL INDUSTRIES Meaning and Definition - Its Role in Indian Economy, Different Forms of Rural Industries UNIT-II 11 hrs. Cottage and Village Industries, their Problem and Prospects, Government Policy for Rural Industries; Urban-Rural Linkage and Interdependence. Rural Industries under Five Year Plan RURAL POVERTY AND UNEMPLOYMENT 11 UNIT-III Basic problems of Rural Economy Population -Unemployment and Poverty - Rural Migration -Other Problems PUBLIC UTILITIES IN RURAL ECONOMY UNIT-IV Infrastructure and Economic Development- Irrigation Facilities- Transport and Communication- 11 hrs. Rural Electrification REFERENCES 1. B.S. Mathur – Cooperation in India 2. RuddarDatt and KPM Sundharam: Indian Economy 3. T.N. Hajella – Principles, Problems & Practice in Cooperation

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Year II INTERDISCIPLINARY ELECTIVE CREDIT 3 Semester I ACF-1304 : ACCOUNTING AND FINANCE FOR SERVICES HOURS 45

OBJECTIVES: To impart working knowledge with reference to accounting and finance aspects of specified services

COURSE CONTENT / SYLLABUS

Introduction: Concept of Service – Importance of Service sector in Indian Economy-Service vs. Manufacturing- various types of Services-Accounting issues related to Services. UNIT-I 12 hrs. Accounting for Tourism and Hospitality Services: Peculiar terms and transactions – Visitors’ Guest Ledger- Occupancy Rate-Accounting System-Preparation of Financial Statements and their analysis- Relevant Cost concepts and cost management- Financial Management

Accounting for Healthcare Services: Peculiar terms and transactions- Accounting SystemPreparation of Financial Statements and their analysis-Relevant cost concepts and Finance UNIT-II related issues 11 hrs. Accounting for Real Estate Developers: Peculiar terms and transactions- Accounting SystemPreparation of Financial Statements and their analysis-Relevant cost concepts and Finance related issues

Basic Event Accounting: Accounting of Event Income and Event Expenses, Sponsorship Incomes, UNIT-III Indirect Expenses, Accounts Payable and Accounts Receivable, etc. 11 hrs. End-to-End Revenue Accounting, Payment and Revenue Reports. Accounting for Financial Services.

Accounting for Non Government Organisation : Meaning and definition of NGO – Formation and classification of NGO – Importance of Accounting – Objectives of NGO accounting – Types of books and records maintained by NGO – Accounting Standards applicable to NGO – Taxation UNIT-IV 11 hrs. related issues Accounting for Stock Brokers: Meaning and definition – SEBI (Stock broker and Sub brokers) Regulations, 1992 – Registration – Maintenance of proper books of accounts , records and documents. REFERENCES 1. S.N.Maheswari:Advance Accounting , Vikas Publications. 2. Shukla&Grewal: Advance Accounting, S.Chand Publications 3. CA D.S.Rawat: Students’ Guide to Accounting Standards, Taxman Publications 4. Anoop Pant : Accounting for Hospitality Industries 5 ShyamlalArora: A Text Book of Hotel Accounting, Vedmas Publications 6. Metti M.C.: Hotel Accounting, Anmol Publications 7. G.R.Kulkarni,P.Satyashankar: Financial Management for Hospital Administration, Jaypee Publications 8. D.K.Chatterji:A Handbook for Accounting for Hospital Management, Himalaya Publishers. 9. NGO Accounting and Regulation- Account Aid Team (2002),Account Aid Publication, New Delhi. 10. Financial Accountability of NGOs- Account Aid Team (2006),Account Aid Publication, New Delhi. Lynn Van Der Wagen & Brendra R Carlos - Event Management : For Tourism, Cultural, Business and Sporting 11. Events, Pearson Education, India 12. Anton Shone Parry - Successful Event Management : A practical Handbook, Thomson Learning (UK)

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Year II INTERDISCIPLINARY ELECTIVE CREDIT 3 Semester I CBM-1305 : BUSINESS ETHICS HOURS 45

OBJECTIVES: After studying this course, students will be able to get following:  To familiarize students with the important ethical issues that arise in business  To make the student understand about the theoretical concepts involved in Business ethics and developing students’ ability to discuss ethical issues extemporaneously.

COURSE CONTENT / SYLLABUS INTRODUCTION TO BUSINESS ETHICS UNIT-I Meaning of Business Ethics- Relationship between Morality and Ethics- Importance of Business 12 hrs. Ethics- Sustainability a Key Goal for Business Ethics- Principles of Business Ethics FRAMING BUSINESS ETHICS AND ETHICAL THEORIES Corporate Responsibility, Stakeholder Theory of Firm, Corporate Accountability- Normative UNIT-II 11 hrs. Ethical Theories, Western Modernist Ethical Theories, Alternative Perspectives on Ethical Theories MAKING DECISIONS IN BUSINESS ETHICS UNIT-III Meaning of Ethical Decisions- Models of Ethical Decision Making- Individual Influences on 11 hrs. Ethical Decision Making- Situational Influencing on Decision Making MANAGING BUSINESS ETHICS What is Business Ethics Management?- Setting Standards of Ethical behavior- Managing UNIT-IV 11 hrs. Stakeholder Relations- Assessing Ethical Performance- Organizing for Business Ethics Management REFERENCES 1. Andrew Crane & Dirk Matten (2010); ‘Business Ethics’; Oxford University Press; 3rd Edition, 2010. S. K. Mandal (2012); ‘Ethics in Business and Corporate Governance’; Tata McGraw Hill Education Private L, td., 2. New Delhi, 2nd Edition, 2012. 3. J. C. Vohra (2011); ‘Business Ethics’; SBS Publishers and Distributors Pvt. Ltd., New Delhi, 1st Edition, 2011.

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Year II INTERDISCIPLINARY ELECTIVE CREDIT 3 Semester I BNK-1302 : BANK CREDIT HOURS 45

OBJECTIVES: To provide Students knowledge of various bank credit facilities under C and I, priority sector and Government sponsored Schemes & its regulatory mechanisms.

COURSE CONTENT / SYLLABUS BANK ADVANCES Establishing Bank Lending Policies under Changing Environments-Monetary and Credit Policy of UNIT-I Bank & RBI, Principles of Sound Lending, Various Types of Borrowers and Credit Facilities 12 hrs. Provided by Banks, Forms of Securities and Methods of Charging Them, Documentations in Respect of Various Types of Borrowers and Securities PROJECT FINANCING Term Loan Project Appraisal –Viability Aspects, Appraisal and Monitoring through Ratios, UNIT-II 11 hrs. Consortium Financing; Multiple Banking- Non-Performing Assets, Industrial Sickness, Revival of Sick Units- Recovery Mechanisms SMALL AND MARGINAL ENTREPRENEURS (SME) Introduction, Importance to Indian Economy, Financing of SME- Refinance from SIDBI, Project funding Techniques and requirement Assessment, MSE Cluster Development Program (MSE- UNIT-III 11 hrs. CDP), Credit Guarantee fund Scheme for Micro and Small enterprises, Risk Rating of SME Proposals- CART, Role of Rating Agencies and Rating Methodology- Debt Restructuring Mechanisms for SMEs AGRICULTURE FINANCE Single Agency V/S Multi Agency Approach- Financial Inclusion & Inclusive Growth For Rural 11 Development - Concept of Business Facilitators & Business Correspondents in Rural Financing - UNIT-IV NABARD as a Apex Institution for Rural and Agriculture Development- Priority Sector Lending- Lead Bank Scheme- Service Area Approach- Government Sponsor Program for Socio-Economic and Poverty Alleviation - SGSY, SGSJY, PMSRY, DRI Scheme -Self Help Group, Current Issues and Challenges in Bank Credit REFERENCES 1. Rural Banking by Indian Institute of Banking & Finance 2. G.Vijayraghavan: Bank Credit Management, Texts and cases 3. P N Varshney: Banking Law and practice

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Year II INTERDISCIPLINARY ELECTIVE CREDIT 3 Semester I BEC-1306 : BUSINESS ENVIRONMENT HOURS 45

OBJECTIVES: To make the students familiar with the concepts of business environment.

COURSE CONTENT / SYLLABUS AN OVERVIEW OF BUSINESS ENVRIONMENT

Concept and Meaning of Business Environment- Economic and Non-Economic Environment- UNIT-I 12 hrs. Economic Environment and Business Environment- Business and Society, Social Responsibility of Business- Components and Features of Indian Business Environment REGULATORY FRAMEWORK OF BUSINESS

UNIT-II Nature and system of Indian economy- The need for economic regulations- Government and 11 hrs. Business-IDRA-1951, MRTP-1969, FEMA-1999- Competition act -2002

FOREIGN TRADE- POLICY PERSPECTIVE The Foreign trade development and Regulation Act, 1992 - Export Promotion: EPZ, SPZ and UNIT-III 11 hrs. 100% EOU - Critical evaluation of Exim policy BUSINESS ENVIRONMENT –INDIAN PERSPECTIVE Inward looking at and State Dominated Industrial Development Strategy - New Economic Policy- UNIT-IV 11 hrs. 1991, Disinvestment in PSUs, Privatization - International Economic Institutions: IMF, World Bank - Indian economy in WTO regime REFERENCES 1. Francis Cherunilam: Business Environment and Policy 2. K.Chidabaram& V. Alagappan : Business Environment 3. S. K. Misra&Puri: Economic Environment of Business 4. BiswanathGhosh: Economic Environment of Business 5. Francis Cherunilam: International Business Environment 6. AswathappaK: Business Environment

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Year II INTERDISCIPLINARY ELECTIVE CREDIT 3 Semester I CPR-1302 : COOPERATIVE MOVEMENT IN INDIA HOURS 45

OBJECTIVES: To acquaint the students with the co-operative movement and to develop the capability for understanding different types of Cooperatives in India.

COURSE CONTENT / SYLLABUS INTRODUCTION TO COOPERATIVES UNIT-I Genesis, The Concept of Cooperation, Definition of Cooperation, Objectives of the Cooperation - 12 hrs. Characteristics of Cooperative Enterprise - Cooperatives & Other Forms of Enterprises CREDIT COOPERATIVES IN INDIA UNIT-II 11 hrs. Agricultural credit cooperative structure: PACS, DCCB’s AND ARDB’s NON CREDIT COOPERATIVES UNIT-III Definition, Objectives Function and Structure of Cooperative Marketing -Fisheries Cooperative- 11 hrs. Dairy Cooperative-Sugar Cooperatives EVALUATION OF COOPERATIVES MOVEMENT IN INDIA UNIT-IV 11 hrs. Overall Progress, Short Comings of Cooperative Movement-Suggestions and its Future

REFERENCES 1. B.S. Mathur – Cooperation in India 2. R.D. Bedi – Theory, History & Practice of Cooperation 3 T.N. Hajella – Principles, Problems & Practice in Cooperation

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OBJECTIVES: The course is an attempt to integrate the different skills learners need at the undergraduate level that makes them job ready. This course seeks to develop in learners: (1) Linguistic Competence (2) Communicative competence. COURSE CONTENT / SYLLABUS ADVANCED LANGUAGE FUNCTIONS IN VARIOUS BUSINESS SITUATIONS Asking and Giving Information: Saying you know about something/ do not know about something; Saying something is correct/ not correct; correcting someone. Dealing with Attitudes: Calming and reassuring someone; Expressing likes, dislikes and preferences; Asking and expressing approval and disapproval; Asking and Giving opinions; UNIT-I Comparing and giving reasons. 12 hrs. Undertaking Actions: Suggesting and advising; Requesting; Persuading; Complaining; Encouraging. Making Communication work: Asking someone to say something; Checking that you have understood/someone has understood you; Saying something again and in another way; Changing the subject; Summing up. TELEPHONING & TELE-CONFERENCING SKILLS Telephone Calls - Business Situations: Answering the phone; Answering on behalf of a colleague; 11 hrs. UNIT-II Taking a message; Telephone numbers and spelling; Leaving clear messages. Conference Calls-Organization/Participation/Involvement;SMS-Etiquettes PRESENTATION SKILLS Making Presentation: Planning,Structuring, Developing Range of Styles - Powerful/ balancing/ questioning/ Personal. Language for Presentation:Language for the introduction; Language for making things clear; UNIT-III 11 hrs. Language for focusing; Language for handling questions; Language for closing. Presentation skills in Meetings: Stating objectives; Reporting progress; Interrupting and dealing with interruptions; Asking for comments and contributions; Expressing strong and tentative opinions; Summarizing the results of the meeting. WRITING REVIEWS AND BUSINESS REPORTS UNIT-IV 11 hrs. Memo/ Letter/ Manuscript Report; Reviewing Book/ Movies. REFERENCES 1. Blundell, Jon, Jonathan Higgens and Nigel Middlemiss.: Function in English. Oxford University Press. 1982. 2. Chapman, Rebecca. : English for Emails. Oxford University Press: New Delhi.2007. 3. Dignen, Bob.:Fifty ways to Improve your Presentation Skills in English. Orient BackSwan: Hyderabad. 2011. 4. Grundy, Peter.:Newspapers. Oxford University Press: New Delhi. 1993. 5. Grussendorf, Marion. : English for Presentations. Oxford University Press New: Delhi. 2007. 6. Naterop, Jean B. and Rod Revel :Telephoning in English. Cambridge University Press: Cambridge. 2007. Taylor, Ken. : Fifty ways to improve our Telephoning and Teleconferencing Skills. Orient BackSwan: Hyderabad. 7. 2011. 8. Thomson, Kenneth :English for Meetings. Oxford University Press: New Delhi. 2007. 9. Wright, Jon :Dictionaries. Oxford University Press: Delhi. 1998. 10. Taylor, Ken :Fifty ways to improve your Business English. Hyderabad: Orient Blackswan. 2011. 11. Baber, Eric :Business English Using the Internet. Hyderabad: Orient Blackswan. 2011.

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Year II INTERDISCIPLINARY ELECTIVE CREDIT 3 Semester I STA-1303 : REGRESSION ANALYSIS AND SAMPLING HOURS 45

OBJECTIVES:

COURSE CONTENT / SYLLABUS MATRIX ALGEBRA Definition and notation for Matrices - Types of Matrices - Matrix Operations (Algebra of Matrices) UNIT-I 12 hrs. Transpose of Matrix, Symmetric and Skew Symmetric Matrices, -Computation of Determinant, Minor and cofactor of Determinant, Adjoint of Matrices, Inverse of matrix, -Application of Matrices-solving linear equations. MULTIPLE LINEAR REGRESSION -MULTIPLE CORRELATION UNIT-II 11 hrs. Analysis of Variance for Regression Analysis SAMPLING THEORY UNIT-III Basic Concepts of Sampling -Objectives of Sampling - Principles of Sampling - Probabilistic and 11 hrs. Non-Probabilistic Sampling Methods SAMPLING TECHNIQUES UNIT-IV Simple Random Sampling -Stratified with Proportional and Optimal Allocation - 11 hrs. Systematic Sampling -Basic Concept of Cluster Sampling

REFERENCES 1. Anderson: Multivariate Analysis 2. J.K.Thakaral: Business Mathematics 3. Indra Gupta: Business Statistics 4. Montgomery: Regression Analysis

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Year II CORE COMPULSORY CREDIT 3 Semester II CBM-1401 : MARKETING MANAGEMENT (MM) HOURS 45

OBJECTIVES: After studying this course, students will be able to get following:  To understand and review the major functions of marketing which aims at providing an overview on marketing activities within organizations; To understand the theoretical foundation of marketing, its processes, tools and implementation within corporations;  To recognize and analyze marketing related issues and get an overview of relevant marketing activities and able to develop managerial skills for decision making on various Marketing Plans, Programs & Strategies.

COURSE CONTENT / SYLLABUS MARKETING PLANNING AND STRATEGIES

Marketing Environment [in Brief]-Strategic Marketing Planning and Marketing Management UNIT-I 12 hrs. Process- STP Model [An Overview] - Market Segmentation-Consumer Behaviour [Meaning- Model of Factors Affecting Consumer Behaviour-Buying Decision Process-Basic Concepts only] PRODUCT AND PRICING STRATEGIES UNIT-II Product [Product Mix-Product Life Cycle-New Product Development]-Pricing-[Price Setting 11 hrs. Procedure-Pricing Policies & Strategies] PLACE AND PROMOTION STRATEGIES Place Strategies [Meaning-Channel Design Decisions]-Promotion Strategies [Five M’s of UNIT-III 11 hrs. Advertising (Mission, Money, Message, Media, & Measurement) - An Overview of Sales Promotion, Personal Selling, Publicity & Public Relations, Direct Marketing] CONTEMPORARY ISSUES IN MARKETING UNIT-IV Marketing of Services-Rural Marketing-Consumerism and Consumer Protection Act, 1986- 11 hrs. Retailing

REFERENCES Kotler, Keller, Koshy and Jha (2009) 13th Edition; Marketing Management A South Asian Perspective; Pearson 1. Education. Philip Kotler, Kevin Lane Keller (2006) 12th Edition; Marketing Management, Prentice-Hall of India Limited, New 2. Delhi. 3. Philip Kotler; Gray Armstrong (2008) 12th Edition; Principles of Marketing; Pearson Education. 4. William F. Stanton & others (1994); Fundamentals of Marketing: Tata McGraw Hill, Xth Edition. 5. V. S. Ramaswamy& S. Namakumari (2009) 4th Edition; Marketing Management: Macmillan India Ltd. 6. Saxsena, (2009) 4th Edition; Marketing Management, Tata McGraw Hill. 7. Arun Kumar, N. Meenakshi; Marketing Management; Vikas Publishing House N. Delhi. 8. Joel R. Evans, Barry Berman; Marketing Management; Ceangage Learning.

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The Maharaja Sayajirao University of Baroda Shri M.K AMIN ARTS & SCIENCE COLLEGE AND COLLEGE OF ACADEMIC YEAR COMMERCE, 2019-2020 Department of Business Economics Shri M.K AMIN ARTS & SCIENCE COLLEGE AND COLLEGE OF COMMERCE, Sayaji Gunj, Vadodara- 390002, Contact details: 02652975768 B.Com. (CBCS) YEAR II CORE COMPULSOTY CREDIT 3 Semester II BEC-1412: MACROECONOMIC ISSUES AND POLICIES HOURS 45

OBJECTIVES: COURSE CONTENT / SYLLABUS MONEY AND BANKING Definition and Functions of Money; Measurement of Supply of Money. Value of Money and Price UNIT-I 12 Hrs Level: Classical, Keynesian and Modern Approach. Role and Functions of Commercial Banks; Role and Functions of Central Bank. MONETARY AND FISCAL POLICY Monetary Policy: Objectives, Instruments, Limitations, Expansionary and Contractionary Monetary UNIT-II Policy, Monetary Policy Reforms. 11 Hrs Fiscal Policy: Objectives, Instruments and Limitations. Concept and Types of Fiscal Deficit and its Importance. INFLATION AND UNEMPLOYMENT Demand Pull and Cost Push Inflation; Inflationary Gap, Impact of Inflation. UNIT-III Meaning types and Measurement of unemployment; Inflation Unemployment Relationship, Phillips 11 Hrs Curve Analysis and Friedman’s Response, Long Run Phillips Curve and Role of Rational Expectations. BUSINESS CYCLES AND ECONOMIC GROWTH Business Cycles: Phases and Features, Contribution of Hawtrey, Keynes and Samuelson. UNIT-IV 11 Hrs Economic Growth: Meaning, Determinants Key components of Economic Growth, Investment on Human Capital and Emergence of New Growth Theories. REFERENCES 1 Shapiro Edward: Macroeconomic Analysis 2 Dwivedi D N Macroeconomics: Theory and Policy Mcgraw Hill Edition 3 G S Gupta: Macro economics Theory and application 4 H L Ahuja: Modern Economics 5 Taxman’s: Macro Economics 6 Mankiw Gregory: Macro Economics

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Year II CORE COMPULSORY CREDIT 3 Semester II ACF-1401 : ELEMENTS OF INDIRECT TAXES HOURS 45

OBJECTIVES: To make the students understand basic concepts and preliminary procedures.

COURSE CONTENT / SYLLABUS

Introduction, Direct Indirect Taxes Compared- Advantages and Disadvantages of Indirect Taxes, UNIT-I Important definitions under GST Act (Selected) 12 hrs. Taxable event, Supply, Meaning & Scope, Levy and collection, Taxable person

Goods and Service Tax UNIT-II Time and value of supply, Composition levy, Power to grant exemption, Registration 11 hrs. Returns and payment tax, Input tax credit

Integrated Goods and Service Tax UNIT-III Definitions (Selected), Supply, Levy and collection 11 hrs. Payment of tax and Input tax credit

Customs Duty UNIT-IV Introduction, Meaning of ‘Import’ in India and ‘Export’ out of India, Important terms e.g. Person 11 hrs. in charge, Customs Station, Customs Water, Boat notes, Transhipment of goods, etc. Types of Customs Duties, Baggage REFERENCES 1. GST Tariff by R.K. Jain, CENTAX Publication 2. GST Law Manual by P.K. Jain, CENTAX Publication 3. Step by Step Guide to GST by Avinash Poddar, CENTAX Publication 4. Beginner’s Guide to GST by Dr. Vandana Bangar & Dr. Yogendra Bangar, Aadhya Prakashan 5. GST Ready Reckoner by Keshav R Garg BY Bharat Publication 6. GST Concepts for layman by Avinash Poddar 7. Handbook of GST in India: Concept & Procedure by Rakesh Garg & Sandeep Garg, Bloomsbury India Professional 8. GST Ready Reckoner by V.S. Datey, Taxmann’s Publication 9. Indirect Taxes -Law & Practice By By V.S.Datey , Taxmann Publication

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Year II CORE COMPULSORY CREDIT 3 Semester II ACF-1402 : MANAGEMENT ACCOUNTING HOURS 45

OBJECTIVES: To ensure working knowledge amongst the students for the subject.

COURSE CONTENT / SYLLABUS

Introduction to Management Accounting: Meaning, Definition, Importance in Business Decisions, Comparison of Management Accounting with Financial Accounting and Cost Accounting, Classification of Costs in relation to business decisions. UNIT-I 12 hrs. Marginal Costing And Break-Even Analysis — Basic Concepts, Marginal Costing and Absorption Costing, Cost-Volume-Profit Analysis, Break-Even Analysis, Limitations of Break-Even Analysis, Differential Cost Analysis and Relevant Cost Analysis, Application For Management Decision Making.

Activity Based Costing: Definition, Meaning, Objectives, Steps in Activity Based Costing, Cost UNIT-II Pools and Cost Drivers, Activity Based Information and Decision making. 11 hrs. Service Costing — Meaning, Definition, Application, Identification of Cost Unit, Cost Determination and Cost Control

Uniform Costing and Inter Firm Comparison UNIT-III 11 hrs. Budgetary Control — Basic Concepts- Functional Budgets and Master Budgets, Preparation of Flexible Budget, Zero Based Budgeting

Standard Costing — Concept, Uses/Advantages and Establishing a Standard Costing system, UNIT-IV 11 hrs. Variance analysis, Interpretation and Investigation of variances. Contemporary Issues and Developments REFERENCES 1. M.N Arora:A Text book of Cost Accounting (Vikas Publishing House Ltd.) 2. M.N Arora:Cost Accounting – Principles and Practice (Vikas Publishing House Ltd.) 3. Ravi M. Kishore : Cost & Management Accounting (Taxmann Publications) 4. Jawaharlal Lal&SeemaSrivastava: Cost Accounting ( Tata McGraw-Hill Publishing Co.Ltd) 5. Colin Drury : Management and Cost Accounting (Taxmann Publications) 6. Khan &Jain :Management Accounting (Tata McGraw-Hill Publishing Co.Ltd.) 7. Jain S.P &Narang K L: Cost Accounting (Kalyani Publishers)

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Year II CORE COMPULSORY CREDIT 3 Semester II CBM-1402 : ENTREPRENEURSHIP AND SMALL BUSINESS MANAGEMENT HOURS 45

OBJECTIVES: The Main objective of the course in Entrepreneurship is to generate in the students initiative, self reliance and enthusiasm so as to empower them to become entrepreneurs both in spirit and performance. The Course is aimed at following:  An understanding of Entrepreneurship that is, initiating an innovative new business venture and developing it into a self-sustaining and profitable enterprise;  An understanding of the process whereby a person decides to become an entrepreneur, screens opportunities, selects an appropriate product/market target, obtains the necessary resources, and launches a new enterprise;  The practical knowledge for the preparation of drafts of business plans for the development of new products, processes and services and for the Financing of New Enterprises; Strategies for Growth & Ending the Venture. COURSE CONTENT / SYLLABUS FUNDAMENTALS OF ENTREPRENEURSHIP

Nature & Importance of Entrepreneurs-Entrepreneur Versus Manager-Difference between UNIT-I 12 hrs. Entrepreneur & Intrapreneurs-Perspectives of Entrepreneurship-Characteristics & Skills required of an Entrepreneur-Barriers to Entrepreneurship CREATING & STARTING THE VENTURE UNIT-II Creativity & the Business Idea- Legal Issues for the Entrepreneur & Developing the Business 11 hrs. Plan; FINANCING THE NEW VENTURE UNIT-III 11 hrs. Sources of Capital-Informal Risk Capital and Venture Capital MANAGING, GROWING & ENDING THE VENTURE Human Resource Management issues in Small Business-Marketing issues in Small Business; UNIT-IV 11 hrs. Strategies for Growth and Managing the implications for Growth- Accessing Resources for Growth from External Sources-Ending the Venture REFERENCES Thomas W. Zimmer and Norman M. Scarborough; Essentials of Entrepreneurship and Small Business Management; 1. (PHI), 4th Edition. 2. Robert Hisrich, Michael Peters and, Dean Shepherd; Entrepreneurship; TATA McGraw Hill. 3. Donald Kuratto and Richard Hodgetts; Entrepreneurship; 6TH Edition. 4. MadhurimaLall and ShikhaSahai; Entrepreneurship; Excel Books. 5. David Holt; Entrepreneurial Development; (PHI). Vasant Desai (2011); 1st Edition; Entrepreneurship and Management of Small and Medium Enterprises; Himalaya 6. Publishing House Pvt. Ltd.

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Year II CORE ELECTIVE CREDIT 3 Semester II GROUP-A: SPECIALISATION IN ACCOUNTING AND AUDITING 4 HOURS GROUP-B: SPECIALISATION IN ACCOUNTING AND FINANCE 5 ACF-1403 :CORPORATE ACCOUNTING

OBJECTIVES: To impart working knowledge of accounting as applicable to corporate entities

COURSE CONTENT / SYLLABUS

UNIT-I Final Accounts of Joint Stock Company : Preparation and Presentation of Final Accounts in 12 hrs. Compliance of Provisions of Companies Act and relevant Accounting Standards

UNIT-II Cash Flow Statements: Preparation of Cash Flow Statements as per relevant Accounting Standard 11hrs. Funds Flow Statement

Valuation of Goodwill: Meaning- Definition- Factors affecting Goodwill- Determination of Future UNIT-III Maintainable Profits- Normal rate of return- Avg. Capital Employed- Methods of Valuation of 11 hrs. Goodwill Valuation of Shares: Need for Valuation- Methods of Valuation of Shares

Liquidation of Joint Stock Company: Meaning-Modes of Winding Up- Statement of Affairs- UNIT-IV 11 hrs. Deficiency/Surplus A/c- Liquidator’s Final statement of Accounts- Receiver for Debenture holders-B list of Contributories. REFERENCES 1. Dr. S.N.Maheshwari: Advanced Accounting -Vikas publishing House 2. Ashok Sehgal: Advanced Accounting - Taxman Publication 3. M.C.Shukla and T.S.Grewal: Advanced Accounting– Sultan Chand Publication 4. Hanif and Mukherjee: Modern Accounting - Tata McGrawHill Publication 5. R.L.Gupta and M. Radhaswamy: Advanced Accounting– S.Chand Publication 6. D.S.Rawat: Students Guide to Accounting Standards- - Taxman Publication 7. Relevant study material issued by ICAI, ICWAI and ICSI. 8. Dr.T.P.Ghosh:Introduction to IFRS - Taxman publication.

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Year II CORE ELECTIVE CREDIT 3 Semester II SPECIALISATION IN BANKING AND INSURANCE HOURS 45 BNK-1401 : INSURANCE THEORY AND PRACTICES PAPER VI

OBJECTIVES: To provide Students knowledge of evolution, principles, functions, working & operations of insurance companies, existing institutional arrangements & its regulatory mechanisms.

COURSE CONTENT / SYLLABUS INTRODUCTION TO INSURANCE

Definition, Importance and Principles of Insurance- Role of Insurance in Development of Industry UNIT-I 12 hrs. and Commerce - Difference between Life and General Insurance, Insurance Products, Concept of Reinsurance, Coinsurance and Double Insurance- Advantages and Limitations of Insurance. INSURANCE IN INDIA: PRE-REFORM Historical Evolution of Life & General Insurance Business in India- Nationalization of Life Insurance Business (1956) and General Insurance Business (1972) - Post Nationalization Scenario UNIT-II 11 hrs. of Insurance Business in India- Essential Elements of a Contract of Insurance- Various Insurance Documents and their Special Features- Various Conditions & Privileges for affecting Life Insurance Policies INSURANCE IN INDIA – POST REFORM PERIOD Malhotra Committee Recommendations- Establishment of IRDA; Its Constitution, Objectives, UNIT-III 11 hrs. Major Functions & Powers, Duties & Obligations- Present Insurance Scenario Including Growth of Insurance Industry in India INSURANCE AND RISK MANAGEMENT Risk Management & Business Administration- Objectives, Scope & Relationship of Risk Management to Insurance- Types of Risks: Financial and Non Financial, Definition, Role UNIT-IV Methods & Benefits; Theories of Risk Management Viz. Classical, Collective Risk & Modern 11 hrs. Theory; Impact of Liberalization and Globalization of Insurance Sector in India; Issues & Concerns. Current Issues & Problems in Insurance Sector in India. REFERENCES 1. Dr. P. Periasamy:Principles & Practices of insurance. Published by Himalaya Publishing House, Mumbai. 2005. 2. M J Mathew :Insurance; Published by RBSA Publishers. Jaipur 1998 James T Gleason :Risk; The New Management Imperative in Finance Published By Jaico Publishing House. 3. Mumbai. Chaturvedi, Singh &others:India Insurance Report. Series- I. Edited. Published by Birla Institute of Management 4. Technology, Noida. India. 5. P K Gupta:Fundamentals of Insurance. Published by Himalaya Publishing House. Mumbai. 6. Dr. S.L. Karve:Principles of Life Insurance Published by Himalaya Publishing House. Mumbai.

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Shri M.K AMIN ARTS & SCIENCE COLLEGE AND COLLEGE OF ACADEMIC YEAR COMMERCE 2019-2020 Department of Business Economics qs Lokmanya Tilak Road, Sayajigunj, Vadodara – 390002, Gujarat, India. Phone No. 0265 – 2795557 / 2795558 B.Com. With Specialization in Financial Economics B.Com. II CORE ELECTIVE CREDIT 3 Semester II GROUP-A. SPECIALISATION IN FINANCIAL ECONOMICS HOURS 45 BEC-1402 : FINANCIAL MARKETS

OBJECTIVES: To impart an understanding and knowledge of the fundamentals of financial markets

COURSE CONTENT / SYLLABUS INTRODUCTION TO FINANCIAL MARKETS a. Introduction to the financial system and the economy UNIT-I b. Financial system and the economy 12 hrs. c. Indian Financial system on the eve of planning d. Financial sector reforms MONEY MARKET a. Introduction to money market UNIT-II b. Call money market and commercial papers 11 hrs. c. Gilt-edged securities market d. Treasury bills and repurchase agreement CAPITAL m MARKET a. Introduction to capital market UNIT-III b. Primary markets 11 hrs. c. Secondary markets d. Dematerialization REGULATORY INSTITUTIONS AND FINANCIAL SERVICES a. Reserve Bank of India UNIT-IV b. Securities Exchange Board of India (SEBI) 11 hrs. c. Venture Capital and Credit rating d. E-Banking and financial services REFERENCES 1. L M Bhole: Financial Institutions and Markets; Structure, Growth and Innovations. 2. B V Pathak: Indian Financial System: Markets Institutions and Services. 3. N. K. Gupta and Monika Chopra: Financial Markets, Institutions and Services. 4. Jeff Madura: Financial Markets and Institutions.

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Year II CORE ELECTIVE CREDIT 3

Semester II GROUP-B. SPECIALISATION IN OPEN ECONOMY AND INTERNATIONAL BUSINESS HOURS 45 BEC-1403 : ECONOMIC INTEGRATION AND GLOBALISATION

OBJECTIVES: To develop an insight into the postulates, principles, decision making, planning and control in international business environment.

COURSE CONTENT / SYLLABUS ECONOMIC INTEGRATION

UNIT-I Concept and Meaning of Economic Integration- Forms of Economic Integration- Advantages and 12 hrs. Disadvantages- Impact of Economic Integration- Experience of Developing Countries

REGIONAL TRADE BLOCS Cross-National Cooperation and agreements- Types of Economic Blocs- Organization of UNIT-II Petroleum Exporting Countries (OPEC) - European Union (EU) - Asia Pacific Economic 11 hrs. Cooperation (APEC) - ASEAN Free Trade Area- South Asian Free Trade Area -Recent Developments in Trade Blocks GLOBALIZATION Meaning and Definition, Features and Factors Responsible for Globalization - Stages of UNIT-III 11 hrs. Globalization and Globalization of Markets, Production, Investment and Technology- Advantages and Disadvantages of Globalization- Hurdles and Effects of Globalization SOME ISSUES AND PROSPECTS Competition and Comparative Advantage- Primary Products- Exports of New Industries UNIT-IV 11 hrs. Manufacture -Regional Grouping in Developing Countries - Regional Versus Multilateralism: A case of Developing Countries. REFERENCES 1. D.M.Mithani: Economics of Global Trade and Finance. 2. Francis Cherunilam: International Trade and Export Management. 3. Misra and Puri: Business Economics and Business Environment. 4. V.K.Bhalla and S. Shivaramu: International Business Environment and Management. 5. K.Aswathapa: Essential of Business Environment. 6. M.K.Bhat: International Trade and Financial Environment. 7. P.Subbarao: International Business.

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Year II CORE ELECTIVE CREDIT 3 Semester II GROUP-A: SPECIALISATION IN MARKETING MANAGEMENT HOURS 45 CBM-1403 :CONSUMER BEHAVIOUR (CB)

OBJECTIVES:  To provide students basic understanding of Consumer& its behavior.  To provide students an understanding of factors influencing Consumer Behaviour.  To provide an insight in to the Ethics in Consumer Behaviour.

COURSE CONTENT / SYLLABUS AN INTRODUCTION TO CONSUMER BEHAVIOUR

UNIT-I Meaning-Definition & Scope of Consumer Behaviour-Marketing Applications of Consumer 12 hrs. Behaviour-CB & Non-Marketing Application-Social Marketing & CB

SOCIO- CULTURAL INFLUENCES OF CONSUMER BEHAVIOUR

UNIT-II Family-Reference Group-Social and Cultural Aspects-Opinion Leaders-Post Purchase Behaviour 11 hrs. of Consumers

PERSONAL& PSYCHOLOGICAL INFLUENCES

UNIT-III Needs and Motives-Personality-Demographic and Psychographics Factors-Buyer as a Perceiver & 11 hrs. as a Learner-Attitude Formation-Life Style Influences-Life Cycle Influences CONTEMPORARY ISSUES IN CONSUMER BEHAVIOUR UNIT-IV Diffusion Process-Stages in Adoption Process-On-line Buying Behaviour; Ethics in Consumer 11 hrs. Behaviour

REFERENCES Leon G. Schiff man and Leslie Lazar Kaunk (2002) 7th Edition; Consumer Behaviour; Prentice Hall of India Pvt. 1. Ltd., New Delhi. Roger D. Blackwell, PaulW. Miniard and James F. Engel (2007) 10th Edition; Consumer Behaviour; Thomson 2. South-Western 3. Loudon & Albert Della, Consumer Behaviour, Tata McGraw-Hill Publishing, 2001. 4. RamanuajMajmudar (2010); Consumer Behaviour; PHI Ltd., New Delhi. J. Paul Peter and Jerry C. Olson (2009) 7th Edition; Consumer Behavior and Marketing Strategy; Tata McGraw- 5. Hill, New Delhi.

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Year II CORE ELECTIVE CREDIT 3 Semester II GROUP-B: SPECIALISATION IN HUMAN RESOURCE MANAGEMENT HOURS 45 CBM-1404 : THEORY AND PRACTICE OF INDUSTRIAL RELATIONS (IR)

OBJECTIVES:  To provide participants with a body of knowledge which will enable them to understand and apply theory and practice of Industrial Relations in the working environment.  To understand the importance of Industrial Relations to the success of a business.

COURSE CONTENT / SYLLABUS INTRODUCTION TO INDUSTRIAL RELATIONS UNIT-I 12 hrs. Growth of Industrial Labour Force – Sectoral Labour Force – Characteristics of Indian Labour INDUSTRIAL RELATION AND LEGISLATION: UNIT-II Evolution of Industrial Relations-Concept, Importance and Scope – Legislation Related to 11 hrs. Industrial Relations DISPUTE SETTLEMENT MACHINERY UNIT-III 11 hrs. Settlement of Industrial Disputes – Conciliation – Arbitration – Adjudication PARTICIPATIVE MANAGEMENT PRACTICES UNIT-IV Labour Welfare and Education – Concept- Scope-Approaches-Workers’ Education and Training; 11 hrs. Workers’ Participation in Management

REFERENCES 1. M.E. ThukaramRao :Industrial Management –. P. Subba Rao (2010); 3rd Edition; Essentials of Human Resource Management and Industrial Relations (Text, 2. Cases, and Games); Himalaya Publishing House Pvt. Ltd. C.B. Mamoria, SatishMamoria and S.V. Gankar (2010); 13th Edition; Dynamics of Industrial Relations; Himalaya 3. Publishing House Pvt. Ltd. Sharma, A.M. (2009); Industrial Relations — Conceptual and Legal Framework; Himalaya Publishing House Pvt. 4. Ltd. Subba Rao, P. (2009); Essentials of HRM and Industrial Relation — (Text and Cases); Himalaya Publishing House 5. Pvt. Ltd. 6. S.C.Srivastava; Industrial Relations & Labor Laws; Vikas Publishing House Pvt Ltd. Delhi; 4th Edition.

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Year II CORE ELECTIVE CREDIT 3 Semester II SPECIALIZATION IN: RURAL ENTREPRENEURSHIP & MANAGEMENT HOURS 45 CPR-1401 : RURAL DEVELOPMENT INTERVENTIONS

OBJECTIVES: To make the students conversant with the Government and other institutions interventions for Rural Development.

COURSE CONTENT / SYLLABUS

UNIT-I Rural Development –Definition, Objectives, Significance 12 hrs. Rural Development under the Five Year Plan, Issues in Rural Development

Nature and Estimates of Poverty and Unemployment in India UNIT-II 11 hrs. Programmes for Rural Development – Jawahar Rojgar Yojana, Sampoorna Grameen Rojgar Yojana, Swarna Jayanti Gram Swarojgar Yojana

Policies and Programmes for Strengthening Agriculture Sector UNIT-III 11 hrs. Land tenure system, Size of farm and productive efficiency, Problem of sub-division and fragmentation of land holding- Need, Scope and Critical analysis of Land Reform Programmes

UNIT-IV New Agriculture Strategy and Modernization of Agriculture – Meaning, Features, Achievements 11 hrs. and Criticisms; New Thrust Areas in Agriculture, Agriculture under the Five-year Plans

REFERENCES 1. MathurBL:Rural Development and Cooperation 2. RuddarDatt and KPM Sundharam: Indian Economy 3. Vasant Desai: Rural Development in India

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Year II INTERDISCIPLINARY ELECTIVE CREDIT 3 Semester II ACF-1404 : INCOME TAX RETURN PREPARATION HOURS 45

OBJECTIVES: Equipping the students for E-filing of Income Tax Return for an individual and for filing of TDS returns.

COURSE CONTENT / SYLLABUS INTRODUCTION Introduction: E-filing of Income Tax Returns and E-Payment of Income Tax. Application for UNIT-I PAN; Online Registration of PAN 12 hrs. Income Tax Returns of Individuals: Overview of provisions of the Income Tax Act for computation of GTI AND TI of an Individual ONLINE FILING OF RETURN OF INCOME OF INDIVIDUALS Utility Available for Preparation of Return-.Viewing of Tax Credit Available in Form 26AS - UNIT-II 11 hrs. Filing of Various Returns of Income for an Individual I.E. ITR-1 to ITR-4 - Filing of Returns with Digital Signatures and Without Digital Signatures TDS UNIT-III 11 hrs. Overview of TDS provisions related with TDS from Salaries and payments other than Salaries ONLINE FILING OF TDS STATEMENTS UNIT-IV Application for TAN - E-payments of TDS - Utilities available for Preparation of Statements - 11 hrs. Preparation of TDS Statements -TDS Certificates - E-filing of TDS Statements

REFERENCES 1. Dr. Vinod K. Singhania – Dr. KapilSinghania: Direct Taxes Law & Practice –TAXMANN Publication 2. Dr. GirishAhuja: Direct Taxes Law & Practice– Dr. Ravi Gupta BHARAT Publication 3. CA T. N. Manoharan: Direct Tax Laws– SNOW WHITE Publication

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Year II INTERDISCIPLINARY ELECTIVE CREDIT 3 Semester II CBM-1405 : RETAILING MANAGEMENT (RM) HOURS 45

OBJECTIVES:  To understand and review the major functions of Retailing which aims at providing an overview on activities performed in retailing management To understand the theoretical foundation of Retailing Management, its processes, tools and implementation in the retail stores;  To recognize and analyzes issues related to and get an overview of Management of Retailing activities and able to develop managerial skills for decision making on various Plans, Programs & Strategies related with Retailing Management. COURSE CONTENT / SYLLABUS INTRODUCTION TO RETAIL MANAGEMENT UNIT-I Meaning of Retail and Retailing- Types of Retailers- Changes Impacting Retailing in India- 12 hrs. Retailing in India PLANNING AND MERCHANDISE MANAGEMENT FOR RETAIL OUTETS Meaning of Merchandise Management- Categorizing the Buying Process- Setting Objectives for UNIT-II 11 hrs. Merchandizing Plan- Sales Forecasting for Retailing- Determining the Assortment Planning Process- Buying Systems- Open to Buy System STORE MANAGEMENT UNIT-III 11 hrs. Managing the Store- Store Layout, Design, and Visual Merchandizing- Customer Service MARKETING MANAGEMENT AND RELATED ISSUES IN RETAILING Meaning of Retail Marketing- Understanding Consumer Behaviour- Stages in the Buying Process- Factors Influencing Customers’ Buying Decisions- Role of Pricing in Retail Market- Factors UNIT-IV 11 hrs. Affecting Retail Pricing- Pricing Strategies and Approaches- Importance of Promotion in Retailing- Forms of Retail Promotion and Communicating with Customers- Factors Affecting Choice of Communication Methods- Campaign Management REFERENCES 1. Suja Nair; Retail Management; Himalaya Publishing House. Michael Levy, Barton A. Weitz and Ajay Pandit; Retailing Management; Tata McGraw Hill Publishing Company 2. Ltd. 3. A. J. Lamba; The Art of Retailing; Tata McGraw Hill Publishing Company Ltd.

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Year II INTERDISCIPLINARY ELECTIVE CREDIT 3 Semester II BNK-1402 : INSURANCE PRODUCTS, SERVICES AND MARKETING HOURS 45

OBJECTIVES: To provide students the knowledge of basic concepts, institutional scenario, various insurance products/policies, importance of insurance & emerging issues in insurance marketing and services at the national level in the light of the policies of liberalization and globalization. COURSE CONTENT / SYLLABUS INTRODUCTION TO INSURANCE Concept of Insurance: Introduction to Insurance, Significance, Basic Principles- Insurance UNIT-I Structure, Organization, Functions- Regulation and Legislation Applicable to Insurance: History 12 hrs. and Regulation of Insurance Business In India - Insurance Act, 1938, LIC Act, 1956, GIBNA Act 1972 And IRDA Act, 1999 INSURANCE PRODUCTS Life Insurance Products in India: Term Insurance, Whole Life Insurance, Endowment Insurance, UNIT-II Group Insurance, Annuities, Unit Linked Policies. Riders, Premium Calculation, Concept of 11 hrs. Surrender Value, Claims: Death and Maturity Claims, Assignment and Nomination of Policies GENERAL INSURANCE PRODUCTS IN INDIA UNIT-III Fire Insurance Policies: Standard Fire Insurance Policy and Special Peril Policy- Marine Insurance 11 hrs. Policies and Products- Misc. Insurance Policies -Current Trends and Issues INSURANCE MARKETING IN INDIA Introduction, Special Features, Need, Objectives and Scope - Marketing Mix in Insurance Industry- Marketing Strategies of Selected Insurance Players in Life as well as Non-Life Sector, their Features & Merits- Difference Between Sales & Marketing/Strategies of Different Insurance UNIT-IV 11 hrs. Companies - Double Insurance & Reinsurance- Marketing Intermediaries – Need & Role of Intermediaries, their Duties, various Types – Agents, Brokers and Banks, Current Scenario -IRDA (General Insurance & Reinsurance) Regulations – Introduction, Various Provisions. REFERENCES Bodla, MC Gaeg, K. P. Singh:Insurance, Fundamental, Environments & Procedures, published by Deep and Deep 1. Pub. Pvt. Ltd. 2. Indian Institute of Bankers: Insurance Products & Services, published by Taxman’s 3. IIBF : Insurance products

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Year II INTERDISCIPLINARY ELECTIVE CREDIT 3 Semester II BEC-1404 : QUANTITATIVE ECONOMICS HOURS 45

OBJECTIVES: To equip students with necessary expertise regarding quantitative techniques for the purpose of decision making.

COURSE CONTENT / SYLLABUS FUNCTIONS AND THEIR APPLICATION

Function: Meaning, Types of Functions, Diagrammatic Representation of Functions, Application: UNIT-I 12 hrs. Demand and Supply Function, Market Equilibrium, Cost, Revenue and Profit Functions, Tax and Subsidy. DIFFERENTIAL CALCULUS Differential Calculus: Concept of Differentiation, Limit and Continuity, Rules of Derivation, UNIT-II 11 hrs. Concavity and Convexity, Maxima and Minima, Application of Calculus for the analysis of Utility, Revenue, Cost, Profit and Elasticity of Demand. LINEAR PROGRAMMING UNIT-III 11 hrs. Linear Programming: Meaning, Application, Limitations, Graphical and Simplex method INPUT-OUTPUT ANALYSIS UNIT-IV Input-Output Analysis: Flow tables, Technological Assumptions, Feasibility, Solution to Input- 11 hrs. Output System, Applications, Limitations, Elementary Matrix Algebra

REFERENCES 1. R.G.D.Allen: Mathematical Analysis for Economics 2. C.R.Kothari: Quantitative Techniques 3. S.C.Srivasatava and S.Srivastava: Quantitative Techniques 4. Edward T.Dowling: Mathematical Methods for Business and Economics 5. J.K.Sharma: Operation Research- Theory and Applications 6. G. S Gupta: Managerial Economics

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Year II INTERDISCIPLINARY ELECTIVE CREDIT 3 Semester II CPR-1402 : INTERNATIONAL COOPERATIVE MOVEMENT HOURS 45

OBJECTIVES: To acquaint the students with the Genesis and Growth of the Cooperative Movement Worldwide.

COURSE CONTENT / SYLLABUS

UNIT-I Cooperative movement in England 12 hrs. Cooperative movement in Sweden

UNIT-II Danish and Irish cooperative movement 11 hrs. Indian cooperative movement

Labor cooperatives of Italy UNIT-III 11 hrs. Consumer cooperatives of France Kibbutz of Israel

UNIT-IV Cooperative movement in USA 11 hrs. Cooperative movement in Canada REFERENCES 1. Review of International Cooperation – official journal of I.C.A 2. Saxena&Mammoria – Cooperation in Foreign Lands 3. T.N. Hajella – Principles, Problems & Practice in Cooperation

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Year II INTERDISCIPLINARY ELECTIVE CREDIT 3 Semester II ENG-1409 : DEVELOPING SOFT SKILLS IN ENGLISH HOURS 45

OBJECTIVES: The course is an attempt to integrate soft skills learners need at the undergraduate level that makes them job ready. The course focuses on equipping the graduating students with skills essential at the workplace. This course seeks to develop in learners: Interpersonal Communication skills and Employability skills. COURSE CONTENT / SYLLABUS NEGOTIATION SKILLS

UNIT-I Definition and Phases of Negotiation - Approaches to Negotiation- Language for Negotiation- 10 hrs. Handling Problems during negotiations- Cross-cultural Challenges. CONFLICT RESOLUTION SKILLS UNIT-II Sources and Effects of Conflict- Approaches to Managing Conflict - Language for 11 hrs. Conflict Resolution- Dealing with Conflict across Cultures: Parochialism & Ethnocentrism INTERVIEW SKILLS UNIT-III Strategies and Techniques for various types of Interviews: Employment Interview - Appraisal 12 hrs. Interview - Stress Interviews - Telephonic Interviews SKILLS FOR SELF- DEVELOPMENT UNIT-IV 12 hrs. Emotional Intelligence Skills- Adaptability Skills- Assertive Skills: How to Say 'No'

REFERENCES

1. Dhanavel, S.P.: English and Soft Skills. Hyderabad: Orient BlackSwan. 2010. 2. Fisher, Dalamer. : Communication in Organisations. Mumbai: Jaico Publishing House. 2006. 3. Hayes, John. : Interpersonal skills at Work. 2nd ed. East Sussex: Routledge. 2002 Juneja, O. P. and MujumdarAarti. : Business Communication: Techniques and Methods. Hyderabad: Orient 4. BlackSwan. 2010. 5. Kaul, Asha. : Business Communication. 2nd Ed. New Delhi: PHI Learning Pvt. Ltd. 2009. 6. Laws Anne. : Negotiations. Hyderabad: Orient BlackSwan. 2011. Parikh J.P., SurveAnshu, Swarnabharati and AsmaBaharainwala. : Business Communication: Basic Concepts and 7. Skill. Hyderabad: Orient BlackSwan. 2011. 8. Thill, Bovee and Cazamian. : Business Communication Today. New Delhi: Pearson India. 2006. 9. Taylor, Ken. : Fifty ways to improve your Business English. Hyderabad: Orient Blackswan. 2011.

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Year II INTERDISCIPLINARY ELECTIVE CREDIT 3 Semester II CBM-1406 : MANAGERIAL DECISION THEORY HOURS 45

OBJECTIVES:

COURSE CONTENT / SYLLABUS MANAGERIAL DECISION THEORY

Forecasting And Methods -Forecasting - Concept, Types and Importance -General Approach to UNIT-I 12 hrs. Forecasting -Forecasting Demand -Industry V/S Company Sales Forecasts -Factors Affecting Company Sales

UNIT-II Forecasting By Exponential Smoothing Method, Forecasting Using Time series. - Types of 11 hrs. forecasting. GAME THEORY UNIT-III Introduction to Game Theory - Two Person Zero Sum Game -Games with saddle point 11 hrs. Game without saddle point: - Principle of Dominance - Graphical Method DECISION THEORY Elements of Decision Theory UNIT-IV 11 hrs. Different criterions: (i) Under Certainty: Maximax, Maximum, Minimax Regret, (ii) Under Uncertainty: EMV, EOL REFERENCES 1. J.K.Sharma: Operation Research 2. S.C.Gupta and V.K.Kapoor: Fundamental of Applied Statistics 3. Kantiswarup: Operation Research

87 | P a g e SHRI M.K AMIN ARTS & SCIENCE COLLEGE AND COLLEGE OF COMMERCE THE MAHARAJA SAYAJIRAO UNIVERSITY OF BARODA DETAILED SYLLABUS UNDER CBCS T. Y. B. COM.

The Maharaja Sayajirao University of Baroda Shri M.K AMIN ARTS & SCIENCE COLLEGE AND COLLEGE OF ACADEMIC YEAR COMMERCE 2019-2020 Lokmanya Tilak Road, Sayajigunj, Vadodara – 390002, Gujarat, India. Phone No. 0265 – 2795557 / 2795558 B. Com. (CBCS)

YEAR III CORE COMPULSORY CREDIT 3 Semester I AFC1501 : FINANCIAL MANAGEMENT HOURS 45

OBJECTIVES: To impart basic knowledge of Financial Management.

COURSE CONTENT / SYLLABUS

Financial Management: Introduction, Core Concepts, Objectives- Finance Functions- Organization UNIT-I of Finance Function Statements of Financial Information and Financial Statements Analysis 12 hrs. Time value of money

UNIT-II 11 hrs. Working Capital Management

UNIT-III Capital Structure Planning 11 hrs. Leverages

UNIT-IV Cost of Capital 11 hrs. Capital Budgeting

REFERENCES 1. M. Pandey: Financial ManagementI (Vikas Publishing House) 2. Prasanna Chandra: Fundamentals of Financial Management (TMH) 3. Ravi M. Kishore: Financial Management (Taxmann) 4. Jim McMenamin: Financial Management; An Introduction (OUP) 5. Aswath Damodaran: Corporate Finance – Theory and Practice (John Willey & Sons) 6. I. M. Pandey: Financial Management (Vikas Publishing House)

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The Maharaja Sayajirao University of Baroda Shri M.K AMIN ARTS & SCIENCE COLLEGE AND COLLEGE OF ACADEMIC YEAR 2019-2020 COMMERCE Lokmanya Tilak Road, Sayajigunj, Vadodara – 390002, Gujarat, India. Phone No. 0265 – 2795557 / 2795558 B. Com. (CBCS)

YEAR III CORE COMPULSORY CREDIT 3 Semester I LAW1507 : BUSINESS LAW - I HOURS 45

To provide basic knowledge of business laws with emphasis on their applications in business decision OBJECTIVES: making.

COURSE CONTENT / SYLLABUS THE INDIAN CONTRACT ACT, 1872

UNIT-I Object of the Act - Nature of Contract- Offer and Acceptance – Consideration - Capacity to 12 hrs. contract - Free Consent- Legality of object

INDIAN CONTRACT ACT, 1872 (CONTD.)

UNIT-II Void Agreements - Contingent Contracts- Performance of Contract- Discharge of Contract – 11 hrs. Remedies for Breach of Contract - Quasi-Contracts

THE INDIAN CONTRACT ACT, 1872 (CONTD.): CONTRACTS Indemnity and Guarantee UNIT-III 11 hrs. Bailment and Pledge Contract of Agency THE SALE OF GOODS ACT, 1930 Object of the Act Formation of Contract of Sale - Subject-matter of Contract of Sale - The Price and Stipulations as to Time UNIT-IV 11 hrs. • Conditions and Warranties - Caveat Emptor • Transfer of Property • Performance of Contract • Rights of an unpaid Seller REFERENCES 1. N.D. Kapoor: Elements of Mercantile Law, 33rd Ed., 2012 (Sultan Chand & Sons) 2. R K Bangia: Business Law 3. M C Kucchal: Business Law

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YEAR III CORE COMPULSORY CREDIT 3 Semester I CBM1502 : ORGANIZATIONAL BEHAVIOUR HOURS 45

 To impart the students with the basic conceptual and practical foundations of behavioural aspects of employees in real life organizations;  To develop managerial skills for decision-making on various behavioural aspects of employees in real life organizations; OBJECTIVES:  To enable students to face the challenges imposed by the Employees’ needs and expectations from the organization;  To understand potentials of employees in real life organizations in the Globalized Business Environment and to analyze its implications on current HRM practices in the organizations;  To provide students an understanding on the conceptual applications of behavioural aspects of employees in real life organizations. COURSE CONTENT / SYLLABUS FOUNDATIONS OF OB

UNIT-I Definition-Need and Importance of Organizational Behaviour [OB]-Nature and scope - Framework 12 hrs. of OB- Organizational Behaviour Models

THE INDIVIDUAL BEHAVIOUR

UNIT-II Foundations of Individual Behaviour [Personality, Perceptions & Individual Decision Making- 11 hrs. Values, Attitudes & Job Satisfaction]

THE GROUP BEHAVIOUR

UNIT-III Foundations of Group Behaviour [Group Dynamics-Communications & Group Decision Making 11 hrs. Leadership-Power &Politics-Conflict &Inter-Group Behaviour]

HORIZONS FOR ORGANIZATIONAL BEHAVIOUR

UNIT-IV Organization Culture-Work Stress-Organizational Development-Foundations of Organizational 11 hrs. Change

REFERENCES 1. Stephen P. Robbins (2001) 9th Edition; Organizational Behavior, Prentice Hall of India. 2. Hellriegel, Slocum and Woodman (2001) 9th Edition; Organizational Behavior, South-Western, Thomson Learning. 3. Luthans Fred - Organizational Behavior –Int. Edition McGraw Hill-10th Edition. 4. Aswathappa K. (2009) 8th Edition; Organizational Behavior; Himalaya Publications. 5. Subba Rao, P. (2010); Organizational Behaviour; Himalaya Publishing House Pvt. Ltd. 6. K. Ashwathappa (2010); 9th Edition; Organizational Behaviour; Himalaya Publishing House Pvt. Ltd. 90 | P a g e

The Maharaja Sayajirao University of Baroda Shri M.K AMIN ARTS & SCIENCE COLLEGE AND COLLEGE OF ACADEMIC YEAR COMMERCE, 2019-2020 Department of Business Economics Shri M.K AMIN ARTS & SCIENCE COLLEGE AND COLLEGE OF COMMERCE, Sayaji Gunj, Vadodara- 390002, Contact details: 02652975768 B.Com. (CBCS) YEAR III CORE COMPULSOTY CREDIT 3 Semester I BEC-1512: INTERNATIONAL TRADE HOURS 45

OBJECTIVES: To develop an understanding of underlying concepts, strategies and issues in international Trade COURSE CONTENT / SYLLABUS INTERNATIONAL TRADE AND CLASSICAL THEORIES Significance of International Trade - Distinction of Internal and External Trade; Classical Theories UNIT-I 12 Hrs of International Trade(Adam smith and David Ricardo); Doctrine of Reciprocal Demand- Offer Curve Analysis(J.S. Mill, Marshal and Edgeworth) MODERN THEORIES OF INTERNATIONAL TRADE UNIT-II Opportunity Cost Theory ( Haberler);Modern theory( Heckscher-Ohlin ); New Trade Theory 11 Hrs (Krugman). TERMS OF TRADE AND TRADE POLICIES Terms of Trade- Concepts, Factors affecting Terms of Trade; Gains from Trade, Measurements, UNIT-III 11 Hrs Nature and Sources of Gains, Factors Determining Size of Gains, Obstacles to Trade and Trade Restrictions, Free Trade v/s Protection ECONOMIC INTEGRATION Forms and Rationale of Economic Integration, Pure Theory of Custom Union, EEC: Nature and UNIT-IV 11 Hrs Impact, WTO: Meaning, Structure, Objectives and Functions; Globalization: Meaning and Impact, Case of Globalization. REFERENCES 1 D. M. Mithani: Introduction to International Economics 2 H. G. Mannur: International Economics 3 Francis Cherunilam: International Economics 4 M. C. Vaish and Sudaman Singh: International Economics 5 D.N. Dwivedi : International Economics 6 M.L. Jhingan : International Economics

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YEAR III CORE ELECTIVE CREDIT 3 Semester I GROUP-A: SPECIALISATION IN ACCOUNTING AND AUDITING HOURS 45 AFC1502 : AUDIT & ASSURANCES

OBJECTIVES: To have a fundamental and basic knowledge in the field of Audit.

COURSE CONTENT / SYLLABUS

UNIT-I Principles of Auditing (with reference to SA) Definition- An overview of Auditing & Assurance 12 hrs. Standards (SA) - Objects (with reference to SA) - Advantages and different classes of Audit- Qualities of a Good Auditor

UNIT-II Preparation before commencement of Audit, Audit Programme (with reference to SA) - Audit 11 hrs. Notebook- Audit Files- Working papers (with reference to SA)

UNIT-III Internal Check, Internal Control (with reference to SA) and Internal Audit 11 hrs. Special Audit Techniques: Analytical Procedures (with reference to SA) - Types of sampling, Test check system of Audit (with reference to SA)

Meaning and Object of Vouching (with reference to SA) - Vouching of various types of UNIT-IV 11 hrs. transactions Meaning of Verification and Valuation -Verification and Valuation Principles - Verification and Valuation of Assets and Verification of Liabilities- Contemporary issues on Auditing REFERENCES 1. Aruna Jha: Auditing and Assurance (Taxmann) 2. Ravindra Kumar Virendra Sharma: Auditing – Principles and Practice (PHI) 3. P.G. Saxena: Principles and Practice of Auditing (Himalaya Publishing House) 4. B.N. Tandon: Practical Auditing (S.Chand & Co.Ltd.) 5. S.D. Sharma: Auditing Principles and Practice (Taxmann) 6. D.S. Rawat: Student Guide to Auditing Standards (Taxmann)

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YEAR III CORE ELECTIVE CREDIT 3 Semester I GROUP-B: SPECIALISATION IN ACCOUNTING AND FINANCE HOURS 45 AFC1503 : CAPITAL MARKET

OBJECTIVES: To provide basic and practical knowledge of the activities of the Indian Capital Market

COURSE CONTENT / SYLLABUS CAPITAL MARKET: AN INTRODUCTION

Overview of Indian Financial System - Capital Market: Functions, Classification, Participants and UNIT-I 12 hrs. Products, Institutions: Regulators, Exchanges, Depositories and Banking Institutions - Sources of Market Information - Regulatory Framework.. PRIMARY & SECONDARY EQUITY MARKET Equity Shares - DIP Guidelines 2000 - Public Issue ( Fixed Price & Book Building ) –IPO Grading, Merchant Banking - Online IPOs – ‘Demat’ & ‘Remat’ - Key Contents of Prospectus and Composite Share Application / Bidding Form - How to apply using Share Application Form ? - UNIT-II Rights Issue – Preferential Allotment - Other Regulations. 11 hrs. Stock Exchanges (NSE and BSE) - Listing – Trading and Settlement – Trading Rules - KYC - Contract Note – Market Quotations & Indices (Sensex and Nifty50) - Circuit Filters – Investor Protection Fund –Transaction Costs – Risk Management – Market Grievances and Arbitration Mechanism - Understanding the Corporate Data Bank from investors’ magazines / economic dailies DEBT AND DERIVATIVE MARKETS: BASICS Corporate Debt Market – Government Securities Market – Credit Rating - Regulations Derivatives : Definition – Products – Participants and Functions – Trading Mechanism – Contract UNIT-III 11 hrs. Specifications – Clearing & Settlement – Types of Derivatives – Futures and Options : Features, Differences - Futures and Options on Individual Stock and Indices – How Option works - Call and Put Options - Payoffs - Market Data : Turnover, Open Interest etc. MUTUAL FUNDS

Concept - Types of Schemes / Funds – Special Funds such as Exchange Traded Funds, Fund of UNIT-IV 11 hrs. Funds, Commodity Funds - Fund Structure and Constituents - Regulations on the Investments of a Mutual Fund – Role of Fund Manager - Key Financial Numbers

REFERENCES 1. Prasanna Chandra: Investment Analysis & Portfolio Management ( TMH ) 2. Study Material on Securities Market (Basic) Module ( NCFM - NSE) 3. Study Material on Financial Markets : A Beginner’s Module (NCFM - NSE) 4. L. M. Bhole: Financial Institutions and Markets ( TMH ) 5. Dhanesh Khatri: Security Analysis & Portfolio Management (Macmillan) 6. Dr. V.A. Avadhani: Indian Capital Market (Himalaya) 7. N. Gopalsamy: Capital Market : The Indian Financial Scene (MacMillan)

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YEAR III CORE ELECTIVE CREDIT 3 Semester I SPECIALISATION IN BANKING AND INSURANCE HOURS 45 BNK1501 : FINANCIAL MARKET & SERVICES

Objective of this paper is to provide students broad framework of financial markets, various OBJECTIVES: instruments, financial services and innovations & its regulatory arrangements.

COURSE CONTENT / SYLLABUS INDIAN FINANCIAL MARKET- MONEY MARKET Structure, Institution and Operating Mechanism- Role in Economic Development -Money Market - UNIT-I Need, Features, Instruments and Measures to Strengthen the Money Market, Money Market 12 hrs. Mutual Funds- Recommendations of Various Committee like Vaghul Working Group, Basu Task Force INDIAN FINANCIAL MARKET-Capital Market Organizational Differences & Functions of NIM and Stock Exchanges -Methods of Floating new UNIT-II issues in Capital Market- Capital Market Instruments – Types and Features of Shares & Debentures 11 hrs. - Establishment of SEBI and SEBI Regulations, Guidelines & Capital Market reforms - Working of various Stock Exchanges- BSE, NSE & OTCEI, NASDAQ- Recent Trends & Stock indices FINANCIAL SERVICES Importance and Role of Financial Services in Economic Development- Regulations of Financial UNIT-III Services- Features of Ideal Financial Services- Credit Rating- Meaning need for Credit Rating – 11 hrs. Benefit to Investors, Brokers and Banks. Limitations, Profile of various accredited Credit Rating Agencies- SMERA and its Role FINANCIAL INNOVATIONS

General introduction to Depository Services, Mutual funds, Credit and Debit cards, Leasing and UNIT-IV 11 hrs. Hire purchase, Venture capital, Merchant banking, Micro financing, Bank Mergers, Takeovers & Amalgamations

REFERENCES 1. Dr. G Ramesh Babu.Indian Financial System. Published by Himalaya Publishing House. 2. P N Varshney & D K Mittal Indian Financial System Published by Sultan Chand & sons. S P Singh & S Singh. Financial Analysis for Bank Lending in liberalized economy. Published By Himalaya 3. Publishing House. 4. H R Machiraju Indian Financial System Published by Vikas Publishing House Pvt. Ltd. 5. V A Avdhani Marketing of Financial Services Published by Himalaya Publishing House. 6. Bharati V Pathak. Indian Financial System Published by Pearson Education (Singapore) Pvt. Ltd. 7. M Y Khan. Indian Financial System by Tata McGraw-Hill Publishing Company Limited.

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YEAR III CORE ELECTIVE CREDIT 3 Semester I GROUP-A: SPECIALISATION IN FINANCIAL ECONOMICS HOURS 45 BEC1502 : FUNDAMENTALS OF INVESTMENT ANALYSIS

OBJECTIVES: To provide an understanding and analytical tools in the area of investment analysis.

COURSE CONTENT / SYLLABUS INTRODUCTION AND CONCEPTUAL ANALYSIS a. Theories on investment UNIT-I b. Theories of Interest Rates 12 hrs. c. Term Structure and Determinants of Interest Rates d. Interest Rates; Features, Trends and Policies ALLOCATING RESOURCE OVER TIME a. Compounding, Discounting and Present Value UNIT-II b. Alternative Discounted Cash Flow Decision Rules 11 hrs. c. Multiple Cash Flows d. Annuities and Perpetual Annuities ANALYSIS OF INVESTMENT PROJECTS a. The Nature of Project Analysis UNIT-III b. The Net Present value Investment Rule 11 hrs. c. Estimating a Project’s Cash Flow d. Ranking mutually Exclusive Projects FINANCIAL STRUCTURE OF THE FIRM a. Internal versus External Financing b. Equity Financing UNIT-IV 11 hrs. c. Debt Financing d. Dealing with Conflicts of Interest e. Financing Decisions in Practice REFERENCES 1. Zvi Bodie, Robert C. Merton, David L. Cleeton: Financial Economics, Pearson Education, Second Edition, 2011. 2. L.M. Bhole: Financial Markets and Institutions, Tata McGraw Hill Education Pvt. Ltd., New Delhi, Fifth Edition. 3. Stephen F. Leroy and Jan Werner: Principles of Financial Economics, Cambridge University Press. 4. Robert A. Haugen: Modern Investment Theory, Prentice – Hall of India, New Delhi, Fifth Edition.

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YEAR III CORE ELECTIVE CREDIT 3 Semester I GROUP-B: SPECIALISATION IN OPEN ECONOMY & INTERNATIONAL BUSINESS HOURS 45 BEC1503 : TRADE THEORIES AND POLICIES

OBJECTIVES: To provide special emphasis on trade related issues at both theoretical and policy making levels.

COURSE CONTENT / SYLLABUS INTRODUCTION TO THEORIES

UNIT-I Rationale and Importance of Foreign Trade, Realist Perspective, Basic Tenets of the Realist 12 hrs. Analysis, Different Perspectives in Realisms

LIBERAL AND STRUCTURALIST’S THEORIES

UNIT-II Basic Framework, Various forms of Liberal and Structuralist’s Theories- North-South relations 11 hrs. under various Perspectives, Business Conflict Model

EXPORT PROMOTION AND IMPORT SUBSTITUTION Import Substitution – Meaning, Rationale, Hurdles and Arguments Against Import Substitution, UNIT-III Precondition for Success 11 hrs. Export Promotion – Rationale, Importance and Promotion Strategies, Institutional Support for Export Promotion CURRENT POLICIES AND OTHER ISSUES

Export Import Policies since Liberalizations: Objectives, Various Features, Amendments, UNIT-IV 11 hrs. Highlights some Export Industries; Export Finance and Logistic Support for Exports; State Trading; Export Procedure and Documentation

REFERENCES 1. Theodore H. Cohn: Global Political Economy: Theory and Practice, Pearson Education, 2009. 2. H. L. Bhatia: International Economics, Vikas Publication, 2008. 3. M. K. Bhat: International trade and Financial Environment, Ane books Pvt. Ltd. 2009. 4. Francis Cherunilam: International Trade and Management, Himalaya Publishing House, 2011.

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YEAR III CORE ELECTIVE CREDIT 3 Semester I GROUP-A: SPECIALISATION IN MARKETING MANAGEMENT HOURS 45 CBM1503 : INTERNATIONAL MARKETING

Several reasons have compelled companies to go international like saturated domestic market, possibility of higher profitability in international markets, opportunity in terms of huge potential, risk reduction, competition from overseas companies in local markets, etc. OBJECTIVES: The purpose of this course is: To educate students to meet international challenges and to make the student understand the fundamental principles/ theoretical framework associated with international activities. COURSE CONTENT / SYLLABUS INTERNATIONAL MARKETING: NATURE PROCESS AND BENEFITS AND ENVIRONMENT UNIT-I 12 hrs. Definition, Process of Internationalization, Benefits, Trade Theories, marketing barriers-tariff and non-tariff Barriers, Organization and control for International Marketing

INTERNATIONAL MARKETING AND WORLD ENVIRONMENT Political Factors-legal Factors-Cultural Factors-Technological Factors-Regional Trade Areas UNIT-II (RTAs) and it’s implication for International Marketers-Research in International Marketing- 11 hrs. Consumer Behavior-Psychological and Social Aspects-Marketing Research and Information System-Market Entry Strategies INTERNATIONAL MARKETING MIX DECISIONS

UNIT-III Product Strategies-Branding & Packaging Decisions-Pricing Strategies-Sales Promotion and 11 hrs. Advertising Strategies-Distribution and Logistics-Documentation in International Trade

FINANCIAL DECISIONS IN INTERNATIONAL MARKET

UNIT-IV Sources of Finance-Financial Institution/Govt. Agencies-World Bank, IMF, WTO, ECGC, IFC 11 hrs. etc., Currencies &Foreign Exchange Market-Exchange Rate System

REFERENCES 1. Paul, Justine (2008) 2nd Edition; Business Environment: Text & Cases; Tata McGraw- Hill. 2. Cherunilam Francis (2006); International Business Environment; Himalaya Publishing House. 3. Rakesh Mohan Joshi; International Marketing Management; Oxford. 4. P K Vasudeva; International Marketing; Excel. 5. Mithani D.M. (2005); International Economics; Tata McGraw Hill. 6. Rakesh Mohan (2005); International Marketing; Oxford University Press. 7. Justin Paul and Rajiv Aserkar (2008); Export Import Management; Oxford University Press.

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YEAR III CORE ELECTIVE CREDIT 3 Semester I GROUP-B: SPECIALISATION IN HUMAN RESOURCE MANAGEMENT HOURS 45 CBM1504 : ORGANIZATIONAL DEVELOPMENT (OD)

 To provide students’ an overall view of the relations amongst the employees, employers and the other interest groups involved in management;  To build an understanding amongst students on the legal aspects governing the HR and Organizational Development issues;

OBJECTIVES:  To provide the broad outlook of the development of any organization and the factors affecting, concerns and trends to the students governing the HR and Organizational Development issues;  To impart the students with the basic conceptual and practical foundations of Organizational aspects of real life organizations;  To provide students an understanding on the conceptual applications of the HR and Organizational Development issues. COURSE CONTENT / SYLLABUS INTRODUCTION TO ORGANIZATION DEVELOPMENT [OD]

UNIT-I An Introduction: Meaning –Definition-History & Underlying Values in Organization 12 hrs. Development- Theory & Practice of Organization Development-Process of Organization Development PERSONAL, INTERPERSONAL & GROUP PROCESS INTERVENTIONS IN OD

UNIT-II Process Consultation Interventions-Sensitivity Training-Transactional Analysis-Life & Career 11 hrs. Planning Intervention-Third Party Peacemaking Intervention

TEAM AND STRUCTURAL INTERVENTIONS IN OD

UNIT-III Team Building Intervention-Role Analysis Technique Interventions-A Role Negotiation 11 hrs. Technique-Survey Feedback-Quality Circles-MBO

CONTEMPORARY ISSUES IN OD

UNIT-IV 11 hrs. OD & Diversity Management; Research on OD; Power & Politics in OD; Future of OD

REFERENCES French. W., Bell C. Jr., (2007), Organization Development. Behavioral Science Interventions for Organizational 1. Development, Prentice Hall of India. Bhattacharya, B.K. (2009); Organizational Systems, Design, Structure and Management; Himalaya Publishing House 2. Pvt. Ltd. Pattanayak & Ravi Shankar (2000); Organizational Development Skills for Competitive Edge; Himalaya Publishing 3. House Pvt. Ltd. Pattanayak & Ravi Shankar (2000); Organizational Development Skills for Competitive Edge; Himalaya Publishing 4. House Pvt. Ltd.

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YEAR III CORE ELECTIVE CREDIT 3 Semester I SPECIALISATION IN RURAL ENTREPRENEURDHIP & MANAGEMENT HOURS 45 CPR1501 : RURAL FINANCIAL INSTITUTIONS

OBJECTIVES: To impart knowledge about the importance, need and sources of rural credit.

COURSE CONTENT / SYLLABUS

UNIT-I Need and Importance of Rural Finance, Sources of Rural Credit, Defects of Non-Institutional 12 hrs. Credit, Salient Features and Characteristics of Rural Finance, Institutional arrangement for rural credit in India - Multi Agency Approach

The Role and Functions of Reserve Bank of India [RBI], National Bank for Agriculture and Rural UNIT-II 11 hrs. Development [NABARD] and Small Industries Development Bank of India [SIDBI] in Rural Credit

Role of Commercial Banks in Agriculture Credit - Social control over Commercial Banks, Lead UNIT-III 11 hrs. Bank Scheme, Service Area Approach, Problems of Commercial Banks in Rural Credit; GrameenVikas Kendra

Regional Rural Banks - Objectives, Functions, Capital, Management, and Progress, Committees on UNIT-IV 11 hrs. RRBs, Problems of RRBs and Recent policy changes relating to RRBs; Rural credit cooperatives – Structure, Functions, Working, Problems & Recent Trends

REFERENCES 1. Desai S.S.M: Agriculture and Rural Banking in India 2. Hajela. T.N.: Principles, Problems and Practice of Cooperation 3. RuddarDatt and KPM Sundharam: Indian Economy Development in India.

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YEAR III OPEN ELECTIVE CREDIT 3 Semester I ACF1504 : ADVANCED ACCOUNTING HOURS 45

OBJECTIVES: To impart working knowledge of accounting as applicable to corporate entities.

COURSE CONTENT / SYLLABUS

UNIT-I Amalgamation: Meaning- Types of Amalgamation-Legal provisions- Accounting Treatment as per 12 hrs. Relevant Accounting Standard Reconstruction of Companies: External Reconstruction - Internal Reconstruction-Legal provisions

Holding Company Accounts (with one subsidiary company) UNIT-II 11 hrs. Preparation and presentation of Consolidated Profit & Loss Account and Balance Sheet as per relevant Accounting Standard

Companies: Legal Provisions relating to Final Account of Banking Companies- Disclosure of UNIT-III Accounting Policies- Prescribed Format of Profit & Loss a/c and Balance Sheet- Norms of Income 11 hrs. recognition- NPAs- Asset Classification- Provisioning Norms-Capital Adequacy Norms Accounting for Foreign Currency Transactions – as per relevant Accounting Standard

Accounts of Insurance Companies: Meaning- Life Insurance – General Insurance- Terminology- UNIT-IV Statutory Financial Statements of Life and General Insurance Business as per prescribed Formats 11 hrs. (IRDA) Accounting for Intangible Assets- as per relevant Accounting Standard REFERENCES 1. Advanced Accounting by Dr. S.N.Maheshwari-Vikas publishing House 2. Advanced Accounting by Ashok Sehgal- Taxman Publication 3. Advanced Accounting by M.C.Shukla and T.S.Grewal – Sultan Chand Publication 4. Modern Accounting by Hanif and Mukherjee- Tata McGrawHill Publication 5. Advanced Accounting by R.L.Gupta and M. Radhaswamy – S.Chand Publication 6. Students Guide to Accounting Standards- By D.S.Rawat- Taxman Publication 7. Relevant study material issued by ICAI, ICWAI and ICSI. 8. Introduction to IFRS by Dr.T.P.Ghosh- Taxman publication

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YEAR III OPEN ELECTIVE CREDIT 3 Semester I ACF1505 : E-ACCOUNTING HOURS 45

To enable students to have working knowledge of prevailing IT environment and to provide practical OBJECTIVES: exposure to Computerized Accounting.

COURSE CONTENT / SYLLABUS THEORY AND PRACTICAL

UNIT-I Computers and Information Technology : Information processing tools- Operating System- Basic 12 hrs. concepts of Operating system and its functions- Introduction to MS Office Tools- Communication Technology- Content Technology. THEORY AND PRACTICAL An Overview of Computerized Accounting System Masters: Concept of Grouping of Accounts (Creation of Accounts Master- Creation of Ledger- Cost –Group-Budgets- Voucher and Inventory – Creation of Inventory Master- Stock Item- Unit UNIT-II 11 hrs. Measurement) . Transactions: Accounts Voucher Entry- Contra- Receipt-Journal- debit and credit notes- Sales, Purchase, etc. Inventory Voucher Entry- Types- Delivery Challan- Goods Receipt Note- Sales and Purchase Returns- Invoice- Stock Transfer, etc. THEORY AND PRACTICAL Accounting Reports-Bank Reconciliation Statement- Adjusting Entries- Rectification entries-Trial Balance- Profit & Loss Account- Balance Sheet - Stock Statement – Account Books- Cash and UNIT-III Bank Books- Ledger Summaries- Bills Receivable and Payable Statements- Statutory Reports- 11 hrs. Inventory Reports – Stock Summaries- Group Summaries – Order Books and Summary-Order Status – Sales Order Summary- Purchase Order Summary- Printing – Reports on Printer- Reports to File THEORY AND PRACTICAL

UNIT-IV Computer Software in Accounting 11 hrs. E-Filing

REFERENCES 1. O.P.Nagpal: Computers Fundamentals (paperback),(S.Chand and Co.) 2. Pradeep K. Sinh: Computer Fundamentals (Information Technology), Paper back 3. Anita Goel: Computer Fundamentals (Pearson Education India) 4. K.K.Nidhani: Implementing Tally. 5. Namrata Agarwal: Financial Accounting using Tally (Dream Tech Publishers).

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YEAR III OPEN ELECTIVE CREDIT 3 Semester I BNK1502 : BANKING LAWS AND PRACTICES HOURS 45

To provide students the general understanding of banker & customer relationships, various important legislations and decided cases and their impact upon the banking business in general. At the end of the OBJECTIVES: course Students therefore, must be fairly get acquainted with the legal aspects having a bearing on banking business and transactions, both theory & practices. COURSE CONTENT / SYLLABUS RELATIONSHIP BETWEEN BANKER AND CUSTOMER Definition & Meaning of Banker and Customer- General and Special Features of Banker-Customer UNIT-I Relationships, Their Rights and Duties- Bank Procedures and Practices in Opening, Operations and 12 hrs. Closure of Various types of Domestic & NRI Deposit Accounts- Nomination Facilities- Insurance of Bank Deposits- Legal Aspects of Entries in the Passbook/Account Statement DIFFERENT TYPES OF BANK CUSTOMERS Minor, Illiterate Person, Blind Person, Married Women, Lunatic Person, Joint Account Holders, UNIT-II Partnership Firm, Joint Hindu Family, Firms, Clubs, Societies, Joint Stock Company, 11 hrs. Unincorporated Associations, Trusts-Steps to be taken by a Bank on Customer’s Death, Lunacy, Bankruptcy, Winding Up Or in Case of Garnishee Orders NEGOTIABLE INSTRUMENT ACT Main Provisions and Definitions, Features, Types, Parties: Their Rights and Duties- Crossing, UNIT-III Endorsements, Payments and Collection of Cheques- Statutory Protections, Precautions and Duties 11 hrs. of Banker, Negligence and Cases Where Banker Must Refuse Payment, Forged Instruments- Bouncing of Cheques and its Implications PRACTICAL ISSUES IN BANKING

UNIT-IV Current Developments and Case Studies relating to Banker Customer Relationship, Different types 11 hrs. of Bank Customers, Negotiable Instruments and Remittance services.

REFERENCES 1. P N Varshney Banking Law & Practice. Published by Sultan Chand & Sons. 2. Gordan & Natarajan, Banking Theory, Law & Practice. Published by Himalaya Publishing House. 3. P K Srivastava. Banking Theory & Practices. Published by Himalaya Publishing House Indian Institute of Banking. Legal Aspects of Banking Operations & Finance Published by Macmillan India Ltd; 4. New Delhi. 5. H L Bedi and V K Hardikar. Practical Banking Advances. Published by UBS Publishers; 6. M L Tannan. Banking Law and Practice in India Published by India Law House, New Delhi. The Indian Institute of Bankers. Laws and Practice Relating to Banking Published by Macmillan India Ltd; New 7. Delhi.

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The Maharaja Sayajirao University of Baroda Shri M.K AMIN ARTS & SCIENCE COLLEGE AND COLLEGE OF ACADEMIC YEAR COMMERCE, 2019-2020 Department of Business Economics Shri M.K AMIN ARTS & SCIENCE COLLEGE AND COLLEGE OF COMMERCE, Sayaji Gunj, Vadodara- 390002, Contact details: 02652975768 B.Com. (CBCS) YEAR III OPEN ELECTIVE CREDIT 3 Semester II INDIAN INDUSTRIES ISSUES AND CHALLENGES HOURS 45

OBJECTIVES: To impart adequate knowledge to the students for the understanding of the structure, performance, issues and challenges of the Indian industries. COURSE CONTENT / SYLLABUS STRUCTURE OF INDIAN INDUSTRIES UNIT-I An overview of Indian industrial development, General Classification: Size and Use based, 12 Hrs Organized and Unorganized Sector, Public and Private Sector. Role of industries. PERFORMANCE OF INDUSTRIES UNIT-II Growth performance of industries: Small, Medium and Large, Public and Private industries, 11 Hrs Limitations. Causes of industrial backwardness - Remedial Measures. ISSUES AND PROBLEMS UNIT-III Regional Backwardness: Consequences, Government policy and measures. 11 Hrs Industrial Productivity and Profitability: Definitions, Issues and Measures. GOVERNMENT REGULATION Inward Looking Development Strategy, IDRA Act-1951, Industrial Policy 1991.Liberalization UNIT-IV 11 Hrs Process, Legal Framework of Industrial regulation in India.. Lay-off, retrenchment and closure. Labour Legislation and wage Policy. REFERENCES 1 R.R. Berthwal: Industrial Economics, New Age International (P )Ltd. 2 Francis Cherunilam: Industrial Economics, Himalaya Publication House. 3 S.S. M. Desai and Bhalerao: Industrial Economy of India, Himalaya Publication House. 4 S.C. Kuchhal: Industrial Economy of India.

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YEAR III OPEN ELECTIVE CREDIT 3 Semester I CBM1505 : MARKETING COMMUNICATION AND ADVERTISING MANAGEMENT HOURS 45

The objective is to enable students to build a sound theoretical and practical understanding of the formulation of promotional strategy and the management of the marketing communication process; to OBJECTIVES: develop an understanding of the economic and creative justifications for marketing communications and to be sensitive in the formulation and the implementation of marketing communications strategy. COURSE CONTENT / SYLLABUS INTEGRATED MARKETING COMMUNICATION (IMC): AN OVERVIEW

UNIT-I Integrated Marketing Communication (IMC) [Concept-Elements-Process-Evaluation of IMC], 12 hrs. Communication Response Models-Advertising & Strategic Marketing Planning-Advertising Planning Process ADVERTISING AGENCY & COPY

Advertising Agency [Types-Functions-Structure-Agency - Client Relationship], Creativity in UNIT-II 11 hrs. Advertising [Creative Thinking-Process-Creative Theories]-Advertising Copy [Components -In Brief]-Advertising Appeals and Styles MEDIA DECISIONS & ADVERTRISING APPROPRIATIONS

UNIT-III Media decisions [Media Planning-Types-Features-Suitability-Scheduling-Trends & Challenges in 11 hrs. Media Decisions], Advertising Budget [Methods and Implications]

EVALUATING ADVERTISING EFFECTIVENESS & RESEARCH

UNIT-IV Evaluating Advertising Effectiveness [Methods in brief], Advertising Research, Contemporary 11 hrs. issues in Advertising [In Brief]

REFERENCES George Belch, Michael Belch, Keyur Purani (2009) 7th Edition; Advertising and Promotion: An Integrated Marketing 1. Communications Perspective; McGraw Hill. 2. Chunawala (2005): Advertising Management, Himalaya Publishing House. 3. David Aakar, Batra R Myers J.G; Advertising Management. 4. Clow and Baack - Integrated Advertising, Promotion and Marketing Communication. (Pearson Education, 3rd Ed.).

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YEAR III OPEN ELECTIVE CREDIT 3 Semester I CBM1506 : STRATEGIC HUMAN RESOURCES MANAGEMENT (SHRM) HOURS 45

 To provide participants with a body of knowledge which will enable them to:  Understand and apply human resource theory in the working environment OBJECTIVES: understand the importance of human resource development to the success of a business.  Make a positive contribution to the work of a human resource management department increase and enhance employment opportunities within the human resource development industry. COURSE CONTENT / SYLLABUS AN OVERVIEW OF STRATEGIC HRM

UNIT-I 12 hrs. Understanding HRM in Context with Organizational Environment.

ALIGNING SYSTEMS WITH BUSINESS STRATEGY

HR As a Sustained Competitive Advantage-Balance Scorecard-Linking HRM Practices with UNIT-II 11 hrs. Organizational Outcomes-Auditing Practices; Strategy Formulation-Strategic Planning-Strategies for Workforce Utilization-Training & Development-Performance Management HR IN GLOBAL PERSPECTIVE

UNIT-III Strategy in International Context-HRM Practices in Different Countries-Global Challenges- 11 hrs. International Context of Business-Role of Global Managers; IHRM Model

DESIGNING & MANAGING SYSTEMS

UNIT-IV Concept-Competency Mapping-Issues in Designing System-Technology Applications in HRM- 11 hrs. Uses Applications of HRIS- Integrating the HRIS With organizational Systems

REFERENCES Dreher, George & Thomas (2009); Human Resource Strategy: A Behavioral Perspective for the General Manager; 1. Mc-Grew Hill. 2. Schuler Randall S. & Jackson Susan E.; Strategic HRM; Wiley India. 3. Beardwell &Hold (2009); HRM - A Contemporary Perspective; Cengage. 4. Aswathappa K. (2009) 5th Edition; HRM \Text &Cases; Tata McGraw Hill. 5. Tanuja Agarwala (2007); Strategic Human Resource Management; Oxford University Press.

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YEAR III OPEN ELECTIVE CREDIT 3 Semester I CPR1502 : RURAL ENTREPRENEURSHIP AND MANAGEMENT HOURS 45

To provide the understanding on various prospects and issues related to rural entrepreneurship and OBJECTIVES: management.

COURSE CONTENT / SYLLABUS

Entrepreneurship in Rural India-An Introduction UNIT-I Rural Entrepreneurship-A Unique Emerging Concept 12 hrs. Skills for Making Rural Entrepreneurship a Success Significance of entrepreneurship in Economic development & Barriers to entrepreneurship

Government Policies and Institutional Framework for Promoting Rural Entrepreneur- Government UNIT-II Agencies & Institution Supporting Small & Medium Enterprises- Financial Institutions Supporting 11 hrs. Entrepreneur Activities-NABARD‘S Innovations in Development Rural Entrepreneurship - Export Promotion Policies

UNIT-III Financial Issues In Managing the Enterprise, Sources of Financing - Preparing Projected Financial 11 hrs. Statement, Preparing Business Plan Statement - Managing Human Resource

Dairy Cooperatives and Rural Development with Special Reference to Gujarat (Anand Model)- UNIT-IV Khadi and Village Industries in North East India with Special Reference to Arunachal Pradesh: 11 hrs. Retrospect and Prospect - ITC’s Choupal Sagar-An Innovative Rural Mall- Case Studies of successful Rural Enterprises REFERENCES 1. G Jegadeesan: Entrepreneurship and Rural Development in India 2. G.S.Batra: Development of Entrepreneurship.

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YEAR III INTERDISCIPLINARY ELECTIVE CREDIT 3 Semester I BNK1503 : RETAIL BANKING HOURS 45

To provide Students knowledge of various bank retail products and different types of facilities OBJECTIVES: provided to their customers & its regulatory mechanisms.

COURSE CONTENT / SYLLABUS INTRODUCTION TO RETAIL BANKING IN INDIA

UNIT-I Introduction, Meaning, Features and Significance of Retail Banking in India, History, Evolution 12 hrs. and Product Models in Retail Banking, Retail Banking v/s Wholesale Banking

RETAIL PRODUCTS

Need and Requirements of Customers -Product Management and Policy, Product Development UNIT-II 11 hrs. Process, Branding, Advertisements – Deposit and Credit Products - Stages in New Product Development, Retail Asset Products, Credit Card And Debit Card MARKETING IN RETAIL BANKING

UNIT-III 11 hrs. Introduction, Delivery Channels, Marketing Mix, Delivery Models, Technology in Retail Banking

OTHER ISSUES RELATED IN RETAIL BANKING

Recovery of Retail Loans, Defaults and Rescheduling, Recovery process, SARFAESI Act, UNIT-IV 11 hrs. Securitization of Assets, Third Party distribution in Retail Banking, Private Banking. Role of DICGC

REFERENCES 1. Retail Banking – Indian Institute of Banking and Finance – Macmillan

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YEAR III INTERDISCIPLINARY ELECTIVE CREDIT 3 Semester I BEC1505 : PUBLIC FINANCE HOURS 45

To provide fundamental knowledge about public finance so as to enable the students to have OBJECTIVES: understanding about the role of government policy.

COURSE CONTENT / SYLLABUS NATURE AND SCOPE OF PUBLIC FINANCE

UNIT-I Government Activity in a Modern State- the Principle of Maximum Social Advantage, Public 12 hrs. (Social) Goods- Mixed and Merit Goods, Functions of Public Finance- Allocative, Distributive, Stabilization and Development Functions SOURCES OF GOVERNMENT REVENUE Types of Taxes, Principles of Taxation, Incidence of Taxation, Effect of Taxation on Production UNIT-II and Distribution of Goods 11 hrs. Public Expenditure: Principles, Classification and Growth of Public Expenditure, Effect of Public Expenditure on Production, Distribution and Employment PUBLIC DEBT

UNIT-III Types of Public Debt, Burden of Public Debt and its Effect on the Economy Fiscal Policy, Role of 11 hrs. Fiscal Policy in a Developing Economy.

BUDGETS

UNIT-IV Components of Budget - Balanced and Deficit Budget - Their Effects on the Economy - Role of 11 hrs. Finance Commissions and the Planning Commission in the Devolution of Financial Resources

REFERENCES 1. H.L.Bhatia: Public Finance 2. H.Dalton: Principles of Public Finance 3. T.L.Hajela: Public Finance 4. R.K.Lekhi: Public Finance

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YEAR III INTERDISCIPLINARY ELECTIVE CREDIT 3 Semester I CPR1503 : RURAL INSTITUTIONS HOURS 45

OBJECTIVES: To impart knowledge, develop skills and orientation towards rural scenario in India.

COURSE CONTENT / SYLLABUS

UNIT-I Rural Development Administration: Ministry of Rural Development, Organization structure of 12 hrs. District Administration-District Rural Development Agency, its salient features, working- District Industries centre

UNIT-II Panchayati Raj Institutions: history – Structure – Present scenario- Rural – E Governance through 11 hrs. the Panchayati Raj Institution

UNIT-III Role of Voluntary Agencies- Non government Organizations (working particularly in Rural India) - 11 hrs. Aims and Objectives - IT Kiosks in villages (through leading Indian IT & Telecom Companies)

Rural Development Institutions –National Council of Rural Institution (NCRI): Origin, Model, UNIT-IV 11 hrs. Objective & Thrust- NABARD- IRMA – Anand- Institute of Integrated Rural development- National Institute of Rural Development- Khadi and Village Industries Commission

REFERENCES 1. Ahuja R. – Indian Social System 2. G. Palanithurai – Dynamics of new Panchayati Raj System in India. 3. Mathur M.V. – Panchayati Raj Administration

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YEAR III INTERDISCIPLINARY ELECTIVE CREDIT 3 Semester I ENG1502 : ENGLISH FOR COMPETITIVE EXAMINATIONS HOURS 45

The course is an attempt to equip different skills learners need at the undergraduate level and prepare them for competitive exams. The focus being on learner and teacher being a facilitator, the course attempts to develop in learners: OBJECTIVES: 1. Linguistic Competence 2. Grammatical Competence 3. Communicative Competence COURSE CONTENT / SYLLABUS INTRODUCTION TO ENGLISH LANGUAGE

UNIT-I 12 hrs. History of Language - Phonology – Morphology – Syntax – Semantics

VOCABULARY & GRAMMAR

UNIT-II Word Building - Synonyms/ Antonyms – Homonyms - Idioms & Phrasal Verbs 11 hrs. Error Analysis: a) lexical/semantic b) Syntactic.

STUDY SKILLS

UNIT-III 11 hrs. Dictionary Skills - Reference Skills – Summarizing - Note-Making/Taking

READING AND WRITING SKILLS

UNIT-IV 11 hrs. Reading Comprehension - Expansion of Proverbs/Notes - Paragraph Writing.

REFERENCES 1. Achar, Deeptha, et al. Basics of Academic English J . Orient Blackswan: Hyderabad. 2012. 2. Achar, Deeptha, et al. English for Academic Purposes Book-1. University Granthnirman Board: Ahemdabad. 2011. 3. Achar, Deeptha, et al. English for Academic Purposes Book-2. University Granthnirman Board: Ahemdabad. 2011. 4. Aggarwal, N. D. A Senior English Grammar and Composition. New Delhi: Goyal Brothers Prakashan. 2003. 5. Bhatnagar, R .P. English for Competitive Exams. Delhi: MacMillan Publications. 2009.

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YEAR III INTERDISCIPLINARY ELECTIVE CREDIT 3 Semester I STA1501 : OPERATION RESEARCH TECHNIQUES HOURS 45

OBJECTIVES:

COURSE CONTENT / SYLLABUS

Introduction to Operation Research- Operation Research approach to decision making UNIT-I Linear Programming: - Application and Modal formulation: Graphical method for solving Linear 12 hrs. Programming (two variables) and Simplex method for solving Linear Programming (three variables)

Transportation Problem -Introduction Methods for finding Initial solution:-North West Corner rule UNIT-II 11 hrs. Vogel's Approximation Methods for finding Optimal solution:-MODI method Assignment Problem -Introduction -Hungarian Method -Enumeration Method -Transportation Method

Inventory Management -Introduction UNIT-III 11 hrs. Deterministic Basic Models:-EOQ with and without shortages -Rate of replenishment Finite and Instantaneous rate of replenishment -Idea of probability Inventory Models

Project Management (PERT &CPM) - Introduction. UNIT-IV 11 hrs. Basic concepts of Network Analysis -Time estimates in critical path method -Critical path method Programme Evaluation and Review techniques (PERT) – Distinction between PERT and CPM

REFERENCES 1. Operation Research by J.K.Sharma 2. Operation Research by Kantiswarup

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YEAR III CORE COMPULSORY CREDIT 3 Semester II AFC1601 : PERSONAL FINANCE & INVESTMENT HOURS 45

OBJECTIVES: To equip learners with basic knowledge of Personal Finance and Life-cycle Investing.

COURSE CONTENT / SYLLABUS

UNIT-I Personal Finance: Introduction, Goals, Importance of Personal Financial Management 12 hrs. Personal Financial Statements (Income Statement and Balance Sheet)

Spending money wisely, Tax Planning for Personal Incomes UNIT-II Financial Planning and Budgeting 11 hrs. Borrowings for Short term and Long term Personal needs

Insurance: Life, Health, Property and Liabilities, etc. UNIT-III 11 hrs. Retirement & Estate Planning

Life-cycle Investing, Savings and Investments, Investing Fundamentals UNIT-IV 11 hrs. Avenues for Investments: Financial Assets, Real Estate, Gold, Silver, Art Objects, etc.

REFERENCES 1. Jeff Madura, 3rd Ed: Personal Finance (Pearson) 2. Kapoor, Dlabay & Hughes:Personal Finance ( McGraw-Hill College ) 3. Richard J. Stillman: Guide to Personal Finance : A Life Time Programme of Money Management ( PH ) 4. Arthur J. Keown : Personal Finance - ( PH ) 5. Robert S. Rosefsky : Personal Finance ( John Wiley ) 6. Personal Financial Planning ( ICFAI Textbook ) 7. Preeti Singh: Investment Management (Himalaya Pub. House)

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YEAR III CORE COMPULSORY CREDIT 3 Semester II LAW1608 : BUSINESS LAW - II HOURS 45

To provide basic knowledge of business and allied laws with emphasis on their applications in business OBJECTIVES: decision making.

COURSE CONTENT / SYLLABUS

The Negotiable Instruments Act, 1881: Object of the Act - Definition of Negotiable Instrument- UNIT-I Types of Negotiable Instrument- Promissory Note, Bill of Exchange and Cheque 12 hrs. The Information Technology Act, 2000: Object of the Act -Important Provisions

UNIT-II The Indian Partnership Act, 1932: Object of the Act, Important Provisions 11 hrs. The Consumer Protection Act, 1986: Object of the Act, Important Provisions

The Companies Act, 1956: Object of the Act- Important Definitions - Kinds of Company - Formation of UNIT-III 11 hrs. Company - Memorandum of Association, Articles of Association and Prospectus- Membership in a Company - Company Management- Meetings and Proceedings

The Limited Liability Partnership Act, 2008: Object of the Act - Important Provisions UNIT-IV 11 hrs. The Micro, Small and Medium Enterprise Development Act 2006- Object of the Act- Important Provisions

REFERENCES 1. N.D. Kapoor: Elements of Mercantile Law, 33rd Ed., 2012 (Sultan Chand & Sons) 2. R K Bangia: Business Law 3. M C Kucchal: Business Law.

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YEAR III CORE COMPULSORY CREDIT 3 Semester II CBM1601 : MARKETING RESEARCH (MR) HOURS 45

 To provide students with the fundamental skills in marketing research, various research design;  To provide students with the ability to analyze marketing research activities necessary for making OBJECTIVES: sound marketing decisions;  Students are able to understand the proper use of various research techniques and able to know at least some of the techniques used for different research objectives. COURSE CONTENT / SYLLABUS AN INTRODUCTION TO MARKETING RESEARCH

UNIT-I Marketing Research [Definition-Scope-Types-Applications-Limitations] Marketing Research & 12 hrs. MKIS- Marketing Research Process- Research Design (In Brief)

SOURCES OF INFORMATION AND METHODS OF DATA COLLECTION

UNIT-II Secondary Data [Meaning-Sources-Evaluating SD (In Brief)]-Primary Data [Drafting of 11 hrs. Questionnaire; Scaling Techniques (In Brief)

SAMPLING DECISIONS

UNIT-III Basic Terms of Sampling-Sampling Process-Methods of Sampling-Limitations of Sampling- 11 hrs. Sample Size Decisions [Theoretical Concepts only-In Brief]

DATA ANALYSIS, INTERPRETATION AND REPORT WRITING

Editing-Coding-Tabulation [An Overview]-Testing of Hypothesis [Meaning-Types& Procedure; UNIT-IV 11 hrs. [Theoretical Concepts Only-In Brief]-Report Preparation and Presentation

REFERENCES 1. G. C. Beri (2000) 3rd Edition; Marketing Research; Tata McGraw-Hill Publishing Company Limited. 2. Luck and Rubin, Marketing Research - Prentice Hall of India 7th Edition. 3. Boyd and West fall; Marketing Research. 4. Richard Irain Churchill; Marketing Research. C.R. Kothari (2004) 2nd Edition; Research Methodology: New Age International (P) Limited, Publishers; Reprint, 5. 2004. 6. Naresh Malhotra (2007) 5th Edition; Marketing Research; Pearson Education. Marketing Research (1991); Text, Applications and Case Studies; Ramanuj Majmudar; New Age International (p) 7. Ltd. 8. Naresh Malhotra & Others (2010) 6th Edition; Marketing Research; An Applied Orientation; Pearson Education.

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The Maharaja Sayajirao University of Baroda Shri M.K AMIN ARTS & SCIENCE COLLEGE AND COLLEGE OF ACADEMIC YEAR COMMERCE, 2019-2020 Department of Business Economics Shri M.K AMIN ARTS & SCIENCE COLLEGE AND COLLEGE OF COMMERCE, Sayaji Gunj, Vadodara- 390002, Contact details: 02652975768 B.Com. (CBCS) YEAR III CORE COMPULSOTY CREDIT 3 Semester II BEC-1614: INTERNATIONAL FINANCE HOURS 45

OBJECTIVES: To acquaint with the problem of International Monetary and Financial Institutions and their role in the era of globalization. COURSE CONTENT / SYLLABUS FOREIGN EXCHANGE AND BALANCE OF PAYMENTS Foreign Exchange: Meaning and Instruments, Foreign Exchange Rate Determination. Concepts: Equilibrium Exchange Rate, alternative Exchange Rates, Purchasing Power Parity UNIT-I Theory; 12 Hrs Balance of Payments: Balance of Trade and Balance of Payments, Components of Balance of Payments, Autonomous and Accommodating Transactions in the Balance of Payments, Equilibrium in the Balance of Payments. BALANCE OF PAYMENT AND ITS ADJUSTMENTS Disequilibrium in the Balance of Payments, Measures to correct deficits in the Balance of Payments- Devaluation: Meaning, Effects, Conditions, J-Curve, Direct Controls, Automatic UNIT-II 11 Hrs Adjustments in Balance of Payment with flexibility in Prices, Interest and Income levels, Controlled Floating, Adjustable Peg, Crawling Peg, Clean and Dirty Floating, Breton Woods System. INTERNATIONAL LIQUIDITY AND INVESTMENT UNIT-III Composition of International Reserve, Inadequacy of International Liquidity. IMF and International 11 Hrs Liquidity, SDR, Foreign Direct Investment: Meaning, Types, Significance and Impact. GLOBAL FINANCIAL INSTITUTIONS AND MARKET The World Bank (IBRD), International Finance Corporation (IFC), Asian Development Bank UNIT-IV 11 Hrs (ADB) International Banking: Meaning, Types, Factors leading to growth of International Banking. Euro-Dollar Market: Meaning, Evaluation, Benefits, Effects and Shortcoming. REFERENCES 1 D. M. Mithani: Introduction to International Economics 2 H. G. Mannur: International Economics 3 Francis Cherunilam: International Economics 4 M. C. Vaish and Sudama Singh: International Economic 5 D.N. Dwivedi : International Economics 6 M.L. Jhingan : International Economics

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YEAR III CORE ELECTIVE CREDIT 3 Semester II GROUP-A: SPECIALISATION IN ACCOUNTING AND AUDITING HOURS 45 AFC1602 : COMPANY AUDIT SPECIAL

OBJECTIVES: To have a fundamental and basic knowledge in the field of Audit under various statutes

COURSE CONTENT / SYLLABUS

Provision relating to auditors under The Companies Act: Appointment, Reappointment, UNIT-I Remuneration and Removal of Auditors, Qualifications and Disqualifications- Rights, Powers, 12 hrs. Duties and Liabilities of an Auditor

Statutory Report to be placed before Statutory Meeting- Dividend and Appropriation of Profits UNIT-II 11 hrs. including Divisible Profits - Share Capital and Debenture Audit- Investigation – Meaning, Difference between Investigation and Audit, various Types of Investigation

Provisions of the Companies Act pertaining to: Books of accounts to be kept by the Company- UNIT-III 11 hrs. Annual Accounts & Balance Sheet- Auditors Report- Branch Audit-Power of Central government to direct special audit in certain cases- Cost audit

UNIT-IV Audit under Fiscal Laws: Tax Audit, VAT Audit- Auditing in Computerized Environment- Recent 11 hrs. Trends in Company Audit

REFERENCES 1. Aruna Jha: Auditing and Assurance (Taxman) 2. Ravindra Kumar Virendra Sharma: Auditing – Principles and Practice (PHI) 3. P.G. Saxena: Principles and Practice of Auditing (Himalaya Publishing House) 4. B.N. Tandon: Practical Auditing (S.Chand & Co.Ltd.) 5. S.D. Sharma: Auditing Principles and Practice (Taxman) 6. D.S. Rawat: Student Guide to Auditing Standards (Taxman) 7. Study Material of Institute of Chartered Accountants of India.

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YEAR III CORE ELECTIVE CREDIT 3 Semester II GROUP-B: SPECIALISATION IN ACCOUNTING AND FINANCE HOURS 45 ACF 1603 : SECURITY ANALYSIS & PORTFOLIO MANAGEMENT

To provide fundamental and application oriented knowledge about the basic tools and techniques of OBJECTIVES: Security Analysis and Portfolio Management.

COURSE CONTENT / SYLLABUS

Investment, Investment vs. Speculation vs. Gambling, Investment Alternatives, & Criteria for UNIT-I Evaluation 12 hrs. Risk and Return: Sources of Risk, Types of Risk, Components of Return, Measuring Historical Return and Risk, and Measuring Expected Return and Risk

UNIT-II Equity Valuation 11 hrs. Fundamental Analysis (Economy-Industry-Company Analysis)

Technical Analysis: Basic Premises, Dow Theory, Charting Techniques, Technical Indicators - UNIT-III Efficient Market Hypothesis (EMH): Three levels of market efficiency, and Implications for 11 hrs. Investment Analysis- Capital Asset Pricing Model (CAPM).

Bond Prices and Yields- Portfolio Theory: The Benefits of Diversification, Portfolio Return and UNIT-IV 11 hrs. Risk, Measurement of Movements in Security Returns, Efficient Frontier, Optimal Portfolio - Portfolio Management Framework: The Grand Design

REFERENCES 1. Investment Analysis & Portfolio Management - Prasanna Chandra ( TMH ) 2. Investment Management - Preeti Singh (Himalaya Pub.) 3. Security Analysis & Portfolio Management - Dhanesh Khatri (Macmillan) 4. Investments - Bodie, Kane, Marcus and Mohanty ( TMH ) 5. Fundamentals of Investments – Alexander, Sharpe & Bailey (PHI) 6. Study Material on Investment Analysis & Portfolio Management Module (NCFM – NSE)

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YEAR III CORE ELECTIVE CREDIT 3 Semester II SPECIALISATION IN BANKING AND INSURANCE HOURS 45 BNK1601 : HEALTH INSURANCE

To provide Students knowledge of current aspects in health insurance segment as an emerging general OBJECTIVES: insurance product & its regulatory mechanisms.

COURSE CONTENT / SYLLABUS

UNIT-I Introduction to Health Insurance: Concept, Evolution, Health Financing Models and Health 12 hrs. Financing in India

Health Insurance Products in India- Policies: Individual Mediclaim Policy, Bhavishya Arogya UNIT-II 11 hrs. Policy, Jan Arogya Bima Policy, Cancer Insurance, Group Mediclaim Policy, Overseas Medical Cover-Floater Policies, Top-Up Plans and Other Plans and Policies

UNIT-III Health Insurance Data, Pricing and Reserving, Regulatory and Legal Aspects of Health Insurance, 11 hrs. Customer Service in Health Insurance

Health Insurance Fraud, Reinsurance, Health Insurance Underwriting, Health Insurance Policy UNIT-IV 11 hrs. Forms and Clauses- Current Health Insurance Scenario in India and Global- Current Issues in Health Insurance

REFERENCES 1. Insurance Products – IIBF 2. Health Insurance(IC – 27) – Insurance Institute of India.

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The Maharaja Sayajirao University of Baroda Shri M.K AMIN ARTS & SCIENCE COLLEGE AND COLLEGE OF ACADEMIC COMMERCE YEAR 2019-2020 Department of Business Economics Lokmanya Tilak Road, Sayajigunj, Vadodara – 390002, Gujarat, India. Phone No. 0265 – 2795557 / 2795558 B. Com. (CBCS)

YEAR III CORE ELECTIVE CREDIT 3 SPECIALISATION IN BANKING AND INSURANCE Semester II HOURS 45 BEC-1602: BUSINESS PORTFOLIO ANALYSIS

OBJECTIVES: To Equip the students with the foundation of portfolio analysis.

COURSE CONTENT / SYLLABUS The Investment Environment a. Some basic concepts in portfolio analysis b. Investment alternatives and attributes, c. Investment profile UNIT-I 12 hrs. d. Markets for financial assets e .Risk analysis f. Hedging and insurance

Strategies of Equity Analysis a .Fundamental analysis b. Technical analysis UNIT-II 11 hrs. c. Share valuation d. Portfolio analysis

Strategies for Debt Instrument Analysis

a. Meaning and types of debt instruments UNIT-III 11 hrs. b. Their attributes c. Bond valuation and their ratings Derivatives and Risk Analysis a. Meaning and types of derivatives b. Analysis of futures and options UNIT-IV c. Risk Assessment 11 hrs. d. Factors affecting risk e. Risk reductions strategies

REFERENCES 1. John Hull: Fundamental of Futures and Options 2. Kevin S: Portfolio Management 3. Prasanna Chandra: Investment Analysis and Portfolio Management 4. Fischer and Jordan: Security Analysis and portfolio Management 5. Zvi Bodie and others; Financial Economics 6. Damodaran A: Investment Valuation

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YEAR III CORE ELECTIVE CREDIT 3

Semester II GROUP-B: SPECIALISATION IN OPEN ECONOMY & INTERNATIONAL BUSINESS BEC1603 : FOREIGN EXCHANGE MARKETS: THEORY AND PRACTICE HOURS 45

Introducing the tools for analyzing the foreign exchange market and providing theoretical and practical OBJECTIVES: perspectives.

COURSE CONTENT / SYLLABUS INTRODUCTION TO FOREIGN EXCHANGE MARKET

UNIT-I Concept and Meaning of Foreign Exchange and Foreign Exchange Market, Determination of 12 hrs. Exchange Rate, Types of Exchange Rate and Factors Affecting Exchange Rate, Changes in the Exchange Rate with Reference to Disequilibrium in BOP FOREIGN EXCHANGE, PPP AND INTEREST RATE

UNIT-II Foreign Exchange Rate and Purchasing Power Parity (PPP).Forward foreign exchange rate and 11 hrs. Currency Swaps, Foreign Exchange rate and interest rate

FOREIGN EXCHANGE EXPOSURE AND MANAGEMENT

UNIT-III Foreign Exchange Operating Exposure, Debt and Foreign Exchange Exposure, Foreign Exchange 11 hrs. Reserve Management in India.

FOREIGN EXCHANGE POLICIES

Foreign Exchange Risks, Strategies for Managing Exchange Rate Risks, Objectives of Exchange UNIT-IV 11 hrs. Control, Methods and effects of Exchange Control, Foreign Exchange Regulation Act (FERA) and Foreign Exchange Management Act (FEMA).

REFERENCES 1. Thomas J. O’Brien: International Finance, Oxford University Press. 2. Francis Cherunilam: International Economics. 3. Misra and Puri: International Economics.

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YEAR III CORE ELECTIVE CREDIT 3 Semester II GROUP-A: SPECIALISATION IN MARKETING MANAGEMENT HOURS 45 CBM1602 : MARKETING MANAGEMENT: CASE STUDIES: (MM: CS)

The objective is to enable students to build a sound practical understanding and inculcating the OBJECTIVES: analytical ability to handle the real marketing situation.

COURSE CONTENT / SYLLABUS AN INTRODUCTION TO MARKETINGMANAGEMENT

UNIT-I Introduction to Case Method of Learning- What is Case? (Meaning)- Case Study Process- Case 12 hrs. Evaluation-Marketing Mix-Market Segmentation- Consumer Behavior (Influences on Buying Behavior-Buying Decision Process-Life Style Marketing PRODUCT & PRICING STRATEGIES

UNIT-II Product Strategy (With a focus on New Product Development, Product positioning) 11 hrs. Pricing Strategy

PLACE & PROMOTION STRATEGIES Place Strategy (Selection of Channel, Channel Management Decision, Retailing) UNIT-III 11 hrs. Promotion Strategy (With a focus on Advertising: Preparation of an Ad copy, Ad - Campaign, Selection of Media-Determination of Media-Mix-Allocation of Promotion Budget) CONTEMPORARY ISSUES OF MARKETING

UNIT-IV Societal Marketing-Emerging Issues in Marketing- Sales Management and Sales Promotion 11 hrs. Marketing of Services

REFERENCES 1. Subhash C Mehta; Marketing: Environment, Concepts and Cases. 2. Majmudar; Product Management in India. Khurana, Dholakia, Bhandari and Jain (1997); Marketing Management: Cases and Concepts; MacMillan India 3. Limited, Reprinted 1997. 4. M.L.Bhasin; Cases in marketing management. 5. S.L.Gupta, M.K.Rampal; Cases in Sales and Distribution. 6. R. Srinivasan (2003) 2nd Edition; Cases Studies in Marketing; Prentice Hall of India. 7. Mukesh Pandey (2009); Contemporary Indian Cases in Marketing; Biztantra, New Delhi, Reprint 2009.

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YEAR III CORE ELECTIVE CREDIT 3 Semester II GROUP-B: SPECIALISATION IN HUMAN RESOURCE MANAGEMENT HOURS 45 CBM1603 : HUMAN RESOURCE MANAGEMENT: CASE STUDIES: (HRM: CS)

The objective is to enable students to build a sound practical understanding and inculcating the OBJECTIVES: analytical ability to handle the real Human Resource Management situation.

COURSE CONTENT / SYLLABUS HR EFFECTIVENESS & INTERVENTION

UNIT-I 12 hrs. Effectiveness-Interventions

PROCUREMENT

UNIT-II 11 hrs. Manpower Planning-Recruitment-Selection

COMPENSATION & PERFORMANCE MANAGEMENT

UNIT-III 11 hrs. Wage &Compensation Management-Performance Management Systems

CONTEMPORARY ISSUES OF HRM & IR

UNIT-IV 11 hrs. Mergers-Collective Bargaining & Other Related Issues

REFERENCES 1. R.K. Suri and S.L. Gupta (2007); Case Studies in Human Resource Management, Pentagon Press. 2. S.K. Bhatia (2010); Case Studies in Human Resource Management; Deep and Deep. 3. Nageshwar Rao & Das (2010); Cases in Human Resource Management; Himalaya Publishing House Pvt. Ltd. 4. Sadri, S. (2009); A Case Study Approach to HRM; Himalaya Publishing House Pvt. Ltd.

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YEAR III CORE ELECTIVE CREDIT 3 Semester II SPECIALISATION IN RURAL ENTREPRENEURDHIP & MANAGEMENT HOURS 45 CPR1601 : MICRO FINANCE

To familiarize students with a broad understanding about the concepts of microfinance and institutional OBJECTIVES: roles of its promotion as functional agents. To make students understand the role of micro-finance in economic and social development. COURSE CONTENT / SYLLABUS

UNIT-I Microfinance: Meaning and Importance-Microfinance as a Tool for Development- Types of 12 hrs. Microfinance Institutions in India: NGOs, NBFCs, Co-operatives

UNIT-II 11 hrs. Microfinance Models: Grameen Model - Joint Liability Group - SHG Model

UNIT-III Evolution and character of microfinance in India- SHG-Bank Linkages Programs in India- Role of 11 hrs. NABARD in Micro Finance in India- Microfinance in India: Present and Future

UNIT-IV Legal and regulatory framework - Achievements and Challenges to Microfinance- Microfinance 11 hrs. Institutions in India: Some Case Studies

REFERENCES 1. Microfinance India: State of the Sector Report 2010 – Sage Publication 2. Beatriz Armendariz and Jonathan Morduch: The Economics of Microfinance 3. Suresh M Sundaresan: Microfinance: Emerging Trends and Challenges 4. M Yunus & Karl Webe: Creating a World without Poverty: Social Business and Future of Capitalism

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YEAR III OPEN ELECTIVE CREDIT 3 Semester II ACF 1604 : FINANCIAL REPORTING HOURS 45

OBJECTIVES: To impart working knowledge on Financial reporting of corporate entities

COURSE CONTENT / SYLLABUS

UNIT-I Mandatory Reporting Requirements in Compliance with Company Law: Significant accounting 12 hrs. policies, Auditors report, Corporate Governance Report, Directors’ Report, Management Discussion and Analysis etc.

UNIT-II Interim Financial Reporting –as per relevant Accounting Standard 11 hrs. Segment Reporting- as per relevant Accounting Standard

UNIT-III Calculation and Reporting of EPS- as per relevant Accounting Standard 11 hrs. Calculation and Reporting of Employee Benefits –as per relevant Accounting Standard

Financial Institutions, Mutual Funds, Financial Services Companies, etc. UNIT-IV 11 hrs. Recent Trends in Financial Reporting: Value Added Statement, Brand Valuation, Human Resource Valuation, Corporate Social Responsibility, Environmental Reporting etc.

REFERENCES 1. Advanced Accounting by Dr. S.N.Maheshwari-Vikas Publishing House 2. Advanced Accounting by Ashok Sehgal- Taxman Publication 3. Advanced Accounting by M.C.Shukla and T.S.Grewal – Sultan Chand Publication 4. Modern Accounting by Hanif and Mukherjee- Tata McGraw-Hill Publication 5. Advanced Accounting by R.L.Gupta and M. Radhaswamy – S.Chand Publication 6. Students Guide to Accounting Standards- By D.S.Rawat- Taxman Publication 7. Relevant study material issued by ICAI, ICWAI and ICSI. 8. Introduction to IFRS by Dr.T.P.Ghosh- Taxman publication 9. Corporate Financial Reporting By Jawaharlal - Taxman publication.

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YEAR III OPEN ELECTIVE CREDIT 3 Semester II ACF1605 : FINANCIAL MARKETS HOURS 45

OBJECTIVES: To provide basic and practical knowledge of the activities of the Indian Financial Markets.

COURSE CONTENT / SYLLABUS FINANCIAL MARKETS: AN OVERVIEW

UNIT-I Indian Financial System - Financial Markets: Functions, Classification, Participants and Products, 12 hrs. Institutions: Regulators, Exchanges, Depositories and Banking Institutions -Sources of Market Information - Regulatory Framework. PRIMARY & SECONDARY EQUITY MARKET Equity Shares - DIP Guidelines 2000 - Public Issue ( Fixed Price & Book Building ) – IPO Grading, Merchant Banking - Online IPOs – ‘Demat’ & ‘Remat’ – Abridged Prospectus / Offer Document - How to apply using Share Application Form ? - Rights Issue – Preferential Allotment UNIT-II - Other Regulations. 11 hrs. Stock Exchanges – Membership and Management - Listing – Trading and Settlement – Trading Rules – KYC - Contract Note - Circuit Filters – Investor Protection Fund – Market Data : Turnover, Market Capitalization, Prices, Liquidity, Transaction Costs – Risk Management – Indices – Market Grievances and Arbitration Mechanism. DEBT AND DERIVATIVE MARKETS: BASICS Money Market - Corporate Debt Market – Government Securities Market – Credit Rating – Bond Prices and Yields - Regulations UNIT-III Derivatives: Definition – Products – Participants and Functions – Trading Mechanism – Contract 11 hrs. Specifications – Clearing & Settlement – Types of Derivatives – Futures and Options : Features, Differences - Futures and Options on Individual Stock and Indices – How Option works - Call and Put Options - Payoffs - Market Data : Turnover, Open Interest etc. MUTUAL FUNDS

REFERENCES 1. Investment Analysis & Portfolio Management - Prasanna Chandra (TMH) 2. Study Material on Securities Market (Basic) Module (NCFM - NSE) 3. Study Material on Financial Markets: A Beginner’s Module (NCFM - NSE) 4. Financial Institutions and Markets - L. M. Bhole (TMH) 5. Security Analysis & Portfolio Management - Dhanesh Khatri (Macmillan) 6. Indian Capital Market - Dr. V.A. Avadhani (Himalaya) 7. Capital Market: The Indian Financial Scene - N. Gopalsamy (MacMillan)

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YEAR III OPEN ELECTIVE CREDIT 3 Semester II ACF 1606 : ACCOUNTING FOR SPECIAL ENTITIES HOURS 45

OBJECTIVES: To impart working knowledge of preparation and presentation of financial statement of special entities.

COURSE CONTENT / SYLLABUS

UNIT-I Holding Company Accounts (with one Subsidiary Company): Preparation and presentation of 12 hrs. Consolidated Profit & Loss Account and Balance Sheet as per relevant Accounting Standards.

Accounts of Banking Companies: Legal Provisions relating to Final Accounts of Banking UNIT-II Companies- Disclosure of Accounting Policies- Prescribed Format of Profit & Loss a/c and 11 hrs. Balance Sheet- Norms of Income recognition- NPAs- Asset Classification- Provisioning Norms- Capital Adequacy Norms- Accounting for Hospitality Business

Accounts of Insurance Companies: Meaning- Life Insurance – General Insurance- Terminology- UNIT-III 11 hrs. Statutory Financial Statements of Life and General Insurance Business as per prescribed Formats (IRDA) - Accounting for Airline Services

UNIT-IV Accounting and Financial Reporting of Financial Institutions, Mutual Funds, Financial 11 hrs. Intermediaries, Financial Services Companies, etc

REFERENCES 1. Advanced Accounting by Dr. S.N.Maheshwari-Vikas Publishing House 2. Advanced Accounting by Ashok Sehgal- Taxman Publication 3. Advanced Accounting by M.C.Shukla and T.S.Grewal – Sultan Chand Publication 4. Advanced Accounting by R.L.Gupta and M. Radhaswamy – S.Chand Publication 5. Students Guide to Accounting Standards- By D.S.Rawat- Taxman Publication 6. Relevant study material issued by ICAI, ICWAI and ICSI. 7. Hospitality Financial Accounting by Weygandt, Kieso,Kimmel and Defranco- John Willey Publication 8. Hospitality Accounting by Kotas and Conlan – Cengage Learning Publication 9. Airline Finance by Morrell P.S., Aldershot, Ashgate. 10. Study material on Airline Finance and Accounting by IATA

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YEAR III OPEN ELECTIVE CREDIT 3 Semester II BNK1602 : INSURANCE LAWS AND REGULATIONS HOURS 45

To provide students various important legislations and decided cases and their impact upon the OBJECTIVES: insurance business in general. At the end of the course Students therefore, must be fairly get acquainted with the legal aspects having a bearing on insurance business and transactions COURSE CONTENT / SYLLABUS INSURANCE BUSINESS Objectives, Nature and Emerging Trends in Insurance Business- Insurance & Risk; Insurance & UNIT-I Contract of Indemnity -Insurance & Bailment- Insurance & Contract of Guarantee -Time Period of 12 hrs. Insurance Contract and Life & General Insurance Contract- Formulation of Insurance Contract- Documents Used in Insurance Contract- Matters Related to Policy Plans, Premium, Servicing of Claims, Nomination and Assignments of Policies INSURANCE LAWS & REGULATIONS Historical Evolution of Insurance Laws in India- Insurance Act, 1938 (As Amended) - UNIT-II Nationalization of Life Insurance (1956) and General Insurance (1972) Business -Post- 11 hrs. Nationalization - Insurance Business Scenario in India-Malhotra Committee Recommendations, 1999- IRDA Act, 1999 INSURANCE RELATED LAWS Indian Contract Act, 1872- Consumer Protection Act, 1986-Motor Vehicle Insurance Policy- Agreed Bank Mortgage Clause- Fire Insurance & Miscellaneous Insurance Policies Under UNIT-III 11 hrs. Workmen’s Compensation Act- 1990- Public Liability Insurance Act, 1990 -Marine Insurance Act, 1963- Motor Vehicles Act, 1989 – General Features, Scope & Rules Therein- Foreign Exchange Management (Insurance) Regulations, 2000 LEADING CASES & PRACTICAL PROBLEMS

Detailed study of selected leading cases & Practical Problems in Insurance Sector- Regulatory UNIT-IV 11 hrs. Framework- other Miscellaneous Laws concerning Insurance Business- Current Issues and Emerging Trends in Insurance Sector

REFERENCES 1. Insurance Laws Published by Universal publishing Co. Pvt Ltd. 2. Taxman (2005) Insurance Law Manual: Published by Taxman’s Allied services Pvt. Ltd., New Delhi. 3. Insurance law & Regulations. Vol I & II Published by ICFAI, Hyderabad. 4. Various publications of insurance institute of India. Bodla, MC Gaeg, K.P. Singh Insurance; Fundamentals, Environment & Procedure. Published by Deep & Deep 5. Publications Pvt. Ltd. New Delhi. 6. Insurance products & Services Published by Indian Institute of Bankers. 7. Publications of Insurance Institute of India & ICFAI University, Hyderabad. 8. Leading journals in Insurance. Viz. Insurance Chronicle by ICFAI, Hyderabad. 9. Insurance Times, Kolkata, IRDA Journal, Hyderabad. Insurance Watch.

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The Maharaja Sayajirao University of Baroda Shri M.K AMIN ARTS & SCIENCE COLLEGE AND COLLEGE OF ACADEMIC YEAR COMMERCE, 2019-2020 Department of Business Economics Shri M.K AMIN ARTS & SCIENCE COLLEGE AND COLLEGE OF COMMERCE, Sayaji Gunj, Vadodara- 390002, Contact details: 02652975768 B.Com. (CBCS) YEAR III OPEN ELECTIVE CREDIT 3 Semester II ECONOMICS OF HRD HOURS 45

OBJECTIVES: To understand the theories of Human Resources Development and designing effective policy interventions. COURSE CONTENT / SYLLABUS BASIC CONCEPT Concept of economic growth and development, Sustainable human development. Human V/s UNIT-I 12 Hrs Physical Capital, Similarities and dissimilarities, importance of human capital- Components and Measurements. ECONOMICS OF EDUCATION Education as an instrument of economic growth, Social and Private returns on education . UNIT-II 11 Hrs Important issues in Basic and Higher Education, Inequalities in education, Role of government and market. Financing of education. HEALTHN EDUCATION Health as a component of human capital, Similarities and dissimilarities between health and UNIT-III education. 11 Hrs Determinants of health-Poverty, Malnutrition and environmental issues. Economic dimension of health care-demand and supply of health care. Financing of health care and resource constraints. HUMAN RESOURCE DEVELOPMENT : PROBLEMS AND PLANNING Unemployment: Concept, Types, Causes and consequences- Remedial measures. UNIT-IV 11 Hrs Brain-Drain- special reference to India. Causes and consequences- Remedial measures. Manpower Planning: Rationale, Shortage and surpluses, Manpower power forecasting. REFERENCES 1 Beckar G.S.: Human Capital( Natiional Bureau of Economic research, New York, 1974) 2 Berman .P. (Ed ): Human Health Sector in developing countries. 3 Blaug M. : Introduction to Economics of Education (Penguin , London.1972) 4 Cohn .E & Gaske T: economics of education(Penguin , London.1989) 5 Todaro. M. P. Economic Development in Third World(Orient Longman Ltd.)

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YEAR III OPEN ELECTIVE CREDIT 3 Semester II CBM1604 : SALES MANAGEMENT AND SALES PROMOTION (SM&SP) HOURS 45

The objective is to help students understand the Sales functions as integral part of marketing functions in a business firm. Globalization, increased competition, rapid changes in communication and OBJECTIVES: information technology and need for higher level of customer orientation have made sales and distribution management extremely important. COURSE CONTENT / SYLLABUS AN INTRODUCTION TO SALES MANAGEMENT

UNIT-I Nature and Scope of Sales Management, Personal selling objectives, Theories of Personal Selling, 12 hrs. Personal Selling Strategies, Sales forecasting and budgeting decisions

SALES FORCE MANAGEMENT & CONTROLLING THE SALES EFFORT Sales Force Management: Recruitment and selection of sales force, Training, motivating and UNIT-II 11 hrs. compensating the sales force, controlling the sales force Controlling the Sales Effort: Sales Budgets, Quotas, Territories, and Cost Analysis AN INTRODUCTION TO SALES PROMOTION

UNIT-III Sales Promotion: Meaning, Growth, and Role of Sales Promotion; Difference of Sales Promotion 11 hrs. with other tools of Promotion

CONSUMER AND TRADE ORIENTED PROMOTION

UNIT-IV 11 hrs. Consumer and trade Oriented Promotion: Objectives and Techniques

REFERENCES Richard R. Still, Edward W. Cundiff, Norman A.P. Govoni; Sales Management: Decisions, Strategies & Cases; 1. Pearson; 5th Edition. George E. Belch and Michael Belch (2008) 6th Edition; Advertising and Promotion; Tata McGraw-Hill Publishing 2. Company Limited; Reprint 2008. 3. Johnson F.M., Kurtz D.L., Scheuing E.E.; Sales Management: Concepts, Practice, and Cases; Tata McGraw-Hill. 4. Appannaiah & Others (2007); Sales and Distribution Management; Himalaya Publishing House Pvt. Ltd. S. A. Chunawala (2008); 8th edition; Sales Management with Personal Selling – Salesmanship; Himalaya Publishing 5. House Pvt. Ltd.

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YEAR III OPEN ELECTIVE CREDIT 3 Semester II CBM1605 : LABOUR LAWS HOURS 45

 To provide participants with a body of knowledge which will enable them to understand and apply OBJECTIVES: theory and practice of Industrial Relations in the working environment.  To understand the importance of Industrial Relations to the success of a business. COURSE CONTENT / SYLLABUS LABOUR LAWS

UNIT-I Introduction-Significance of Labour Laws-Brief Historical Significance of Labour Laws- 12 hrs. Constitutional Powers- Concept of Social Security-Social Security System in India- Distinction Between Social Insurance and Social Assistance LABOUR LAWS-I

UNIT-II 11 hrs. The Industrial Dispute Act, 1947-The Factories Act, 1948-The Trade Unions Act, 1926

LABOUR LAWS-II

UNIT-III 11 hrs. The Contract Labour Act, 1970-The Minimum Wages Act, 1936-The Payment of Bonus Act, 1965

LABOUR LAWS-III

UNIT-IV The Workers’ Compensation Act, 1923-The Payment of Wages Act, 1936-The Payment of Gratuity 11 hrs. Act, 1972

REFERENCES 1. P. L. Malik; Industrial Law. 2. J. K. Bareja; Industrial Law. 3. B. D. Singh Labour Laws for managers. 4. S. P. Jain; Industrial & Labour Laws.

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YEAR III OPEN ELECTIVE CREDIT 3 Semester II CPR1602 : RURAL MARKETING HOURS 45

To develop understanding of the rural markets in India, differentiate it with the Urban Markets and OBJECTIVES: application of marketing concepts in rural markets.

COURSE CONTENT / SYLLABUS

Rural marketing – Definition Features, Significance, Scope and Limitations, Classification of Rural UNIT-I Markets, Rural vs. Urban markets, Profile of Rural Marketing 12 hrs. Marketing of Agricultural Produce: Regulated Markets, Government steps to improve Agriculture Marketing, Cooperative Marketing

Agro Processing Industries in India: Agro Processing Industries in Cooperative Sector, Sugar UNIT-II 11 hrs. Cooperatives – Textile & Power Loom Cooperatives, Other Processing Units – Defects and Difficulties of Cooperative Processing Societies

Agriculture Price Policy of India, Importance of Agriculture Price Policy- Trends in Agriculture UNIT-III Prices, Measure for Stabilization of Agriculture Prices, PDS- The Terms of Trade – Some Policy 11 hrs. Issues- Cooperative Marketing –Concept, History, Functions – Reasons for Slow Progress of Cooperative Sector

Rural Industrialization – Village & SSI – Handicrafts and Handloom Industries - Problems of UNIT-IV 11 hrs. Artisans – Institutional Support for Development of Rural Industries- Industrial Cooperative Societies – Government Policies for the Development of Village Industries

REFERENCES 1. B.S. Mathur – Cooperation in India 2. C G Krishnamacharyulu, LalithaRamakrishnan - Rural Marketing. 3. RuddarDatt and KPM Sundharam - Indian Economy

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YEAR III INTERDISCIPLINARY ELECTIVE CREDIT 3 Semester II BNK1603 : INSURANCE PRODUCTS HOURS 45

The objective of this paper is to provide brief idea about the Business Environment and Insurance, OBJECTIVES: insurance marketing and innovations in products and delivery channels in India.

COURSE CONTENT / SYLLABUS INTRODUCTION TO INSURANCE

UNIT-I Concept of Insurance. Definition and meaning, significance, Functions, Fundamental Principles. 12 hrs. Insurance contract and its essentials. Insurance underwriting. Policy documents.

REGULATIONS TO INSURANCE

UNIT-II Regulation and legislation applicable to Insurance: History and regulation of Insurance business in 11 hrs. India. Postal life insurance. Insurance Act, 1938, IRDA Act, 1999

LIFE INSURANCE PRODUCTS Term insurance, Whole life insurance, Endowment insurance, group insurance, annuities, Unit UNIT-III linked policies. Riders, premium calculation, Premium payment, lapse and renewal. Concept of 11 hrs. surrender value, claims: death and maturity claims, assignment and nomination of policies. Rural/ Social insurance products. NON LIFE PRODUCTS

General insurance products in India: Fire insurance policies: Standard fire insurance policy and UNIT-IV 11 hrs. special peril policy. Marine insurance policies and products. Misc. Insurance policies. Pension Products.

REFERENCES 1. Insurance products by IIBF Published by Taxmann. 2. Principles and practice of life insurance by G. Krishaswamy, Published by Excel books. 3. Legal aspects of insurance by Gupta P.K. Published by Himalaya Publishing House. 4. Practice of Life Assurance (IC-02) by Insurance Institute of India.

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YEAR III INTERDISCIPLINARY ELECTIVE CREDIT 3 Semester II BEC1605 : ECONOMICS OF INFRASTRUCTURE AND INDUSTRIAL FINANCE HOURS 45

To acquaint the students about the role of infrastructure, it’s financing and evolving policy OBJECTIVES: environment.

COURSE CONTENT / SYLLABUS ECONOMICS OF INFRASTRUCTURE

UNIT-I Meaning, Essence and Emergence of Economic Infrastructure – Forms of Infrastructure – 12 hrs. Economic Infrastructure; Transportation, Communication and Energy – Social Infrastructure; Education, Health, Housing and Sanitation, Characteristics of Economic Infrastructure TRANSPORTATION

UNIT-II Significance and Problems of Different Modes of Transportation - Roadways, Railways, Airways 11 hrs. and Water Transport –Transport Co-Ordination

ENERGY AND COMMUNICATION Types – Conventional and Non Conventional – Renewable and Non Renewable Sources of Energy UNIT-III Development; Electricity, Sustainable Energy Development and Energy Conservation - 11 hrs. Significance of Communication for Economic Development; Reforms in Telecommunication Sector Since 1990 INFRASTRUCTURAL FINANCE

Relation between Infrastructure and Industrial Development. Supply and Demand Gap of UNIT-IV 11 hrs. Infrastructure. Sources of Financing Infrastructure. Role of IDFC and HDIL in Financing Infrastructure Development.

REFERENCES 1. P.J. Garfield and W.F. Lovejoy: Public Utility Economics 2. R.F. Westmeyer : Economics of Transportation 3. R.K Choudhury: Economics of Public Sector and Public Utility 4. L.B. Nash: Economics of Public Utility 5. E.W Clements: Economics of Public Utilities 6. K.K Dewett: Indian Economic Problems 7. Economic Surveys published by Government of India

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YEAR III INTERDISCIPLINARY ELECTIVE CREDIT 3 Semester II CPR1603 : RURAL DEVELOPMENT MODEL HOURS 45

OBJECTIVES: To create awareness about strategies, policies and approaches to rural development.

COURSE CONTENT / SYLLABUS

Rural Development –An Overview; Measures of the level of Rural Development; Some paradigms UNIT-I of Rural Development: The Modernization Theory , Dependency Theory, Lewis Model of 12 hrs. Economic Development, The Human Capital Model of Development, Gandhian Model of Rural Development- Determinants of Rural Development

Strategies, Policies and Approaches to Rural Development - Early attempts at rural development, UNIT-II 11 hrs. Community Development programme, special group and area specific programme, operation flood, Integrated Rural Development programme

Present Rural Development Programme: Pradhanmantri Gram Sadak Yojana, Indira Awaas Yojana, UNIT-III 11 hrs. Tribal Development Programme, National Rural Employment Guarantee Scheme, Mid-Day Meal Programme, National Drinking Water Mission and National Rural Health Mission, Recent Trends

Basic Needs of Rural India- Rural Housing –Present Position- Measures Needed -Rural Health- Present Position- Measures Needed-Rural Education - Present Position- Measures Needed-Rural UNIT-IV 11 hrs. Roads –Present Position- Measures Needed Technology for Rural Development, Recent Trends; Rural Development in the Current Five Year Plan REFERENCES 1. MathurBL: Rural Development and Cooperation 2. RuddarDatt and KPM Sundharam: Indian Economy 3. Vasant Desai: Rural Development in India

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YEAR III INTERDISCIPLINARY ELECTIVE CREDIT 3 Semester II ENG1601 : INTRODUCTION TO ENGLISH LITERATURE HOURS 45

This course seeks to acquaint the students with forms and styles of literature through a study of a range OBJECTIVES: of diverse texts AND familiarize students to the range and diversity of contemporary writing in English

COURSE CONTENT / SYLLABUS DRAMA

UNIT-I 12 hrs. Ghashiram Kotwal- Vijay Tendulkar

FICTION UNIT-II 11 hrs. Animal Farm-George Orwell

POETRY a) The Road not Taken - Robert Frost b) Leisure - W. H. Davies c) If - Rudyard Kipling d) Where the Mind is without Fear - Rabindranath Tagore e) Daffodils - William Wordsworth UNIT-III 11 hrs. f) The Tyger - William Blake g) The Professor - Nissim Ezekiel h) The Fable - Ralph Waldo Emerson i) The Bus - Arun Kolatkar j) Felling of the Banyan Tree - Dilip Chitre

LITERARY TERMS

Genre/ Poetry/ Epic/ Ballad/ Sonnet/ Elegy/ Figurative Language/ Drama/ Tragedy/ Comedy/ UNIT-IV 11 hrs. Plot/ Character/ Protagonist/ Act/ Poetic Justice/ Fiction/ Novel/ Short Story/ Novella/ Narrative/ Allegory/ Essay/ Satire/ Irony/ Folklore.

REFERENCES Abrams, M. H. and Geoffrey Gait Harpham. A Handbook of Literary Terms. Cengage Learning. Indian Reprint. 1. 2009. 2. Babu, M. Sarat. Vijay Tendulkar's Ghashiram Kohval: A Reader's companion. New Delhi: Asia Book Club. 2008. 3. http://en.wikipedia.org/wiki/Ghashiram Kotwal 4. Mills, Catriona. George Orwell's Animal Farm. Insight Publications Pty Ltd. Australia. 2011. 5. Moran, Daniel. CliffsNotes on Orwell's Animal Farm. New York: Wiley Publishing, Inc.2000. 6. Orwell, George. Animal Farm. Hermes Inc.: Kolkata. 2002. 7. Sharma, Vinod Bala. Vijay Tendulkar's Ghashiram Kotwal: Critical Perspectives. Asia Book Club: New Delhi. 2001. 8. Tendulkar, Vijay. Ghasiram Kotwal. Oxford University Press: Delhi. 2005. 9. Wadikar, Shailaja B. Vijay Tendulkar A Pioneer Playwright. New Delhi: Atlantic Publishers and distributors. 2008. 10. www.indianexpress.com/news/a-ghashiram-kotwal-for-our-time/203564/0 11. www.newspeakdictionarv.com/go-animal-farm.html

135 | P a g e 12. www.scribd.com/doc/33059607/Ghashiram-Kotwal. 13. www.shmoop.com/animal-farm/ 14. wmv.sparknotes.com/lit/animal farm/themes.html

YEAR III INTERDISCIPLINARY ELECTIVE CREDIT 3 Semester II STA1601 : STATISTICS FOR MARKET ANALYSIS HOURS 45

OBJECTIVES:

COURSE CONTENT / SYLLABUS

UNIT-I Statistics in Marketing: Introduction -Meaning - Definition- Scope- Application of statistics and 12 hrs. Marketing

UNIT-II 11 hrs. Data Collection: Designing of good questionnaire and Determination of sample size

UNIT-III Processing and Analysis of Data: Field work, Data processing (Descriptive Statistics); Presentation 11 hrs. and Data Analysis

UNIT-IV 11 hrs. Project Work

REFERENCES Marketing research an applied orientation By Naresh K Malhotra and Satybusan Das, Fifth Edition, Published by 1. Pearson Prentile Mali. 2. Research Methodology, Concept and Cases. By Deepak Chawala and Dr. Neena sondhi Vikas Publication Marketing research, Text and Cases, By Rajndra Nargundkar, Third edition, published by Tata McGraw Hill 3. Education Private limited.

Note: The Syllabus of ‘BUSINESS MATHS –I, II, III & IV’ [Interdisciplinary Elective Courses] will be supplied in due course of time and it is not to be offered as of now.

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THE MAHARAJA SAYAJIRAO UNIVERSITY OF BARODA PHYSICAL EDUCATION INTER DISCIPLINARY SUBJECT The following subject is proposed for under graduate Students in Choice Based Credit System Course Number: PE Total Credit of the Course: 02 Division of Credit: 0.5 Credits for Theory (7.5hrs) & 1.5 Credits for Practical (45hrs) Total Hours of Credit : 03 per week Division of Hours : (A) 02 Hrs for Practical / Skills (B) 01 Hr for Theory of Games (C) Evaluation Scheme of Examination: will be as per the grading system adopted by university Games and Sports Options: Semester I Semester II PE 101 Badminton PE 201 Athletics PE 102 Best Physique (men) PE 202 Basketball PE 103 Chess PE 203 Cricket PE 104 Cycling PE 204 Kabaddi PE 105 Football PE 205 Kho-Kho PE 106 Judo PE 206 Hockey PE 107 Malkhambh PE 207 Handball PE 108 Table Tennis PE 208 Tennis PE 109 Swimming PE 209 Volleyball PE 110 Yoga-Asanas PE 210 Wrestling EXAMINATION SCHEME: Practical : 75% of total marks Theory : 25% of total marks NOTE:  One game per semester could be opted.  Student should bring their own kit/equipments.  Time table for the games and sport classes will be prepared by the department.  80% attendance is compulsory for both practical and theory classes.  Department fee for swimming, table tennis and tennis is to be paid separately.

137 | P a g e Semester I (Maximum one game could be opted for a semester) Course Subject No. of Paper Duration Examination Total No. Periods / week Lec Pract Theory Practical PE 101 Badminton 01 02 1 180 min 10 40 50 PE 102 Best Physique 01 02 1 180 min 10 40 50 (men) PE 103 Chess 01 02 1 180 min 10 40 50 PE 104 Cycling 01 02 1 180 min 10 40 50 PE 105 Football 01 02 1 180 min 10 40 50 PE 106 Judo 01 02 1 180 min 10 40 50 PE 107 Malkhambh 01 02 1 180 min 10 40 50 PE 108 Table Tennis 01 02 1 180 min 10 40 50 PE 109 Swimming 01 02 1 180 min 10 40 50 PE 110 Yoga-Asanas 01 02 1 180 min 10 40 50

THE MAHARAJA SAYAJIRAO UNIVERSITY OF BARODA PHYSICAL EDUCATION INTER DISCIPLINARY SUBJECT Semester II (Maximum one game could be opted for a semester) Course Subject No. of Paper Duration Examination Total No. Periods / week Lec Pract Theory Practical PE 201 Athletics 01 03 1 180 min 10 40 50 PE 202 Basketball 01 03 1 180 min 10 40 50 PE 203 Cricket 01 03 1 180 min 10 40 50 PE 204 Kabaddi 01 03 1 180 min 10 40 50 PE 205 Kho-Kho 01 03 1 180 min 10 40 50 PE 206 Hockey 01 03 1 180 min 10 40 50 PE 207 Handball 01 03 1 180 min 10 40 50 PE 208 Tennis 01 03 1 180 min 10 40 50 PE 209 Volleyball 01 03 1 180 min 10 40 50 PE 210 Wrestling 01 03 1 180 min 10 40 50  Theory exam will be of 1hrs and practical exam will be of 2hrs.  Ratio of marks for Mid semester exam and End Semester Exam is 30% and 70% respectively.  Exams will be conducted for mid and end semester both.  Only internal evaluation.

138 | P a g e Scheme of Examination: Grading System Grade Description Proposed % of Marks Grade Range points 10 Outstanding 90.1% M 100.0% O 9.01 – 10.00 9 Excellent 80.1% M 90.0% A 8.01 – 9.00 8 Very Good 70.1% M 80.0% B 7.01 – 8.00 7 Good 60.1% M 70.0% C 6.01 – 7.00 6 Fair 50.1% M 60.0% D 5.01 – 6.00 5 Average 40.0% M 50.0% E 4.00 – 5.00 4 Dropped 0.00% M 40.0% F 4.00 Note: Equivalent Percentage should be calculated from CGPA with ONLY ONE Decimal precision.

139 | P a g e SHRI M.K AMIN ARTS & SCIENCE COLLEGE AND COLLEGE OF COMMERCE THE MAHARAJA SAYAJIRAO UNIVERSITY OF BARODA FREE STUDENTSHIPS AND SCHOLARSHIPS

FREE STUDENTSHIP OF THE SHRI M.K AMIN ARTS & SCIENCE COLLEGE AND COLLEGE OF COMMERCE: The number of free studentships in Faculty is fixed at 15% of the total number of students. Free studentships are to be awarded on the basis of the economic condition of the students. Deserving students should apply within the specified time in the prescribed application form in each term. They shall be interviewed by the Committee appointed by the Dean before the awards are made. Free studentship will not be renewed to a student if his/her academic record during the preceding term is not satisfactory. ECONOMICALLY BACKWARD CLASS FREE STUDENTSHIP (E.B.C.) GRANTED BY THE STATE GOVERNMENT: A student shall be deemed to belong to E.B.C. if his/her net family income does not exceed Rs.25, 000/- per year. For the purpose of these rules, income shall mean the sum total of the income from whatever source including share in the joint family income and independent individual income of the student and his parents. Application for the award of E.B.C. free studentship shall be made every year in the prescribed form in duplicate along with an income certificate from a Gazetted Officer within 30 days of opening of the Faculty. POOR STUDENT'S AID FUND: Assistance from this fund is available to deserving students on consideration of their need and merit for meeting the expenses of tuition tees, examination fees, and/or purchase of books and/or equipment on the recommendation of the Faculty authorities. Students shall have to apply for this fund in the prescribed form available from the Faculty Office and submit the same duly filled in to the Faculty Office. PROPOSAL OF MERIT SCHOLARSHIPS FOR RANKERS [MSR]: [Under Ordinances Nos. 216, 217, 218, 219 and 220] [1] For each year of each undergraduate degree (1st Degree) Programme, there will be THREE MSRs based on overall result of ALL papers of the ODD semester, which is irrespective of Discipline or Specialization or Major and Minor. The award shall be: For 1st Rank …… Rs. 5,000/-. For 2nd Rank …… Rs. 4,000/-. For 3rd Rank …… Rs. 3,000/-. [1] For each year of each undergraduate diploma programme, there will be THREE MSRs based on overall result of ALL papers of the ODD semester, which is irrespective of Discipline or Specialization or Major and Minor. The award shall be: For 1st Rank …… Rs. 4,000/-. For 2nd Rank …… Rs. 3,000/-. For 3rd Rank …… Rs. 2,000/-. [2] For each year of each postgraduate degree (2nd Degree) (general or specialization) programme, there will be TWO MSRs based on overall result of ALL papers of the ODD semester. The award shall be: For 1st Rank …… Rs. 5,000/-. For 2nd Rank …… Rs. 4,000/-. For each year of each postgraduate diploma programme, there will be TWO MSRs based on overall result of ALL papers of the ODD semester.

140 | P a g e UNION & ASSOCIATIONS 'The Maharaja Sayajirao University Union' is a statutory corporate body of the students and teachers to promote academics, social interaction, sports and cultural interests amongst the students of the M.S. University of Baroda. The aims and objects of the Union are viz., to held debates so as to enable students to learn the art of debating; to arrange public lectures so as to stimulate interest in cultural and public affairs; to promote social intercourse amongst the students of the Union by developing the Union as a club for the students; to further the academic and social interest of students generally by maintaining a library, a reading-room, a writing-room, a games-room and a refreshment room; to maintain a co-operative store and a co-operative bank, and to develop a sense of social service. The members of the Union shall be ordinary members, associate members, honorary members and life members. All students enrolled in the various Faculties of the Maharaja Sayajirao University shall be ordinary members of the Union. The members of the teaching staff of the University shall be associate members. They shall be entitled to all the privileges of the ordinary members but shall not be entitled to stand for or vote at election. For More Details: Ph. No. 2791534

FACULTY STUDENTS' ASSOCIATION:

Memberships: Every student enrolled in the Faculty/College shall be a member of the association. He shall pay minimum fee of Rs. 10/- as membership fee which will be collected by the Dean/Principal in the beginning of each academic year at the time of fee collection. Aims and Objectives of the Faculty/College Students' Association are viz., to organize outdoor games and sports; to organize indoor games and sports ; to organize debates, seminars, elocution competitions and lectures; to arrange for publication of the Faculty magazine in the hand-written/printed form; to arrange drama, dance, songs and other cultural activities; to organize educational film shows; to organize any other activity with the permission of the Dean/Principal for promoting students' welfare, and to maintain discipline in the institutions.

ACCOUNTING & FINANCE STUDENTS' ASSOCIATION (ACFA): The Department of Accounting and Financial Management has set up Accounting Students' Association in the name of Accounting and Finance Students' Association (ACFA), functioning at under-graduate and post-graduate level respectively. At the Undergraduate level, the students opting for specialization in Accounting and Auditing can become member of this association. The focus of the activities is on their overall personality development. For this purpose the programmes of general interest, like awareness about various academic programs that can be taken up, various avenues for career path, practical exposure to capital market realities and quizzes in the area of accounting, financial management, taxation, sports, politics & current economic affairs, are being organized. At the Post-Graduate level the students opting for specialization in Accounting and Financial management can become member of the association. The students overall personality development and exposure to practical world are part of the focus area. The kind of the activities undertaken by the students comprises of talks for overall grooming, self-development, industrial tours, freshets’ party and farewell party. The Students also play a vital role in overall management of placement activities.

BANKING & INSURANCE STUDENTS' ASSOCIATION: The Department of Banking & Insurance has set up students' Association functioning at PG level for students who enrolled for M.Com with Banking and Insurance.

141 | P a g e BUSINESS ECONOMICS STUDENTS' ASSOCIATION: The Department has set up PG Students' Association opting for M.Com. with specialization in Business Economics.

MANAGEMENT STUDENTS' ASSOCIATION (PG & UG): The Department of Commerce And Business Management is the pioneer founder for setting up Students’ Association at the Shri M.K AMIN ARTS & SCIENCE COLLEGE AND COLLEGE OF COMMERCE. We have separately set up voluntary association of our Under Graduate [UG] and Post Graduate [PG] students known as "The Management Students' Association”' [MSA]. It has a strong backing, support and guidance of faculties of our department. It is setup to create and sustain interactions with various corporate world. It regularly plans Management quizzes; Case studies; Group discussions; Debates, Guest lectures apart from organizing of Industrial tours, and visits of various NGOs as well as other Academic Institutions. It also undertakes varying co-curricular activities such as Cultural and Sports Events. It persuades student members to participate in the Inter-Faculty Activities; Youth Festivals of the University, and various other Celebrations. The MSA: UG publishes its Annual magazine called 'NEEV-The Foundation for Success', and also organizes an annual Event. The MSA: PG organizes State & National level from time to time. It also releases souvenir consisting Abstracts of selected papers received for it. It also organizes a MAGWEEK “each year and also brings out Newsletter called as "PRAGYAN" at least twice a year. The Department has also initiated efforts to set up "Placement Cell" as well as "Alumni Association" of Department for the benefit of students.

142 | P a g e THE MAHARAJA SAYAJIRAO UNIVERSITY OF BARODA GENERAL FACILITIES C. C. MEHTA AUDITORIUM: Application for use of the Prof. Chandravadan Mehta Auditorium of General Education Centre will be made to the Co-ordinator in the prescribed form mentioning all details about the meetings/functions at least Ten days before the use of auditorium. Permission to use Chandravadan Mehta Auditorium may be granted for holding, meetings of nonpolitical! nonsectarian nature for carrying on social activities which are of cultural or educational nature. There will be three shifts. For charges for the use of the Auditorium & for other details contact Ph. No.: 2795530. AICS TRAINING CENTRE: The M.S. University of Baroda has established an AICS Training Centre to encourage and train the graduate students for appearing in competitive examinations organized by UPSC (Civil Services). For more details: Ph. No. 2795517 CENTRE FOR CONTINUING ADULT EDUCATION AND COMMUNITY SERVICES: The Centre for Continuing 1 Adult Education and Community Services is working since the last three decades in the field of Continuing Education, Adult Education and Community Outreach Activities in and around Vadodara. This centre was established with an objective to cater the felt needs of the society with the resources available in the University and from amongst the community. The centre offers short-term courses ranging from 15 days to three months and long term courses ranging from 6 months to one year. All the classes are coordinated only by the staff of the centre, whereas the classes are taken by guest faculties. The Centre conducts the classes on self-finance basis, therefore, the course commences only when enough number of students are enrolled. Hence, the commencement of the course is decided at a later stage. As the courses are on part time basis, no hostel accommodation is available and no bus/train concession is provided to the students. For more details: Ph. No. 2795510. COMPUTER CENTRE There is a centralized facility for the Internet access at the Cyber Café 'Surf land', located at the Computer Centre opposite to D.N. Hall Ground inside the Campus. The Centre also offers short term and basic computer courses to the students and staff of the University. It also helps the staff and students to analyze the research data and programming of models. It remains open from 7 AM to 10 PM during weekdays and on Sunday from 7 AM to 1 PM for browsing purpose. Facility of internet surfing, scanning, printing, CD writing etc. are available. The website (www.msubaroda.ac.in) & the Mail Server (rnail.rnsubaroda.ac.in) are hosted on the Servers of the Computer Centre and are being actively used for publishing exam results, merit lists, Annual reports, advertisement etc. For more details: Ph. No. 2795518 1 2750816 UNIIVERSITY EMPLOYMENT INFORMATION AND GUIDANCE BUREAU: The Directorate of Employment, Government of Gujarat in collaboration with the M.S. University of Baroda has established an Employment Information and Guidance Bureau on the campus. The Bureau as a jurisdiction over Vadodara District. It functions under the overall guidance of the Vice-Chancellor to meet the specific needs of the students. A faculty member nominated by the Vice-Chancellor supervises the functioning of the Bureau. The Bureau provides information on educational programmes as well as job opportunities. It arranges lectures and discussion sessions wherein experts from different fields are invited for the benefit of the students of the M.S. University of Baroda. Degree and diploma holders in technical and professional education fields and post graduates in various disciplines can register their names in the Bureau and it assists them in job placements.

HALLS OF RESIDENCE: The M.S. University of Baroda has one of the largest Hostel Campus containing 12 boys' Hostels and 4 girls’ hostels. The hostels are known as Halls of Residence and well 'equipped with basic infrastructure facilities such as furniture, common room, hot water during winter and dining hall. In the main Boys' Hostel Campus there is an Amenity Centre provide basic amenities such as a stationery shop, hair cutting, tailoring shop and a STD booth. Outstation students desiring to stay in the campus can apply separately on a

143 | P a g e prescribed form through the Dean to the Chief Warden, Nimb Niwas, Pratapgunj, Vadodara for their accommodation. For more details: Office of the chief warden, Ph. No. 2795508 I 2794483 HEALTH CENTRE: The University Health Centre provides consultation, investigations, specialists' services, Treatment facilities or all common ailments, minor surgical treatment and counseling services to the staff, their dependents and students of the M.S. University of Vadodara. Limited facilities for admission under observation and administration of intravenous fluids are also available. Immunization services and supportive Laboratory facilities, including E.C.G. are also available. Counseling, Psychotherapy, Psychiatric treatment and Psychological testing are offered by i MARG counseling Centre functioning at the Health Centre on voluntary basis. It provides treatment in cases of -mental health problems, stress and substance abuse to the University Staff, their children and family members, as well as youths, school children and general public of Vadodara. The Health centre is located opposite to the University Union Pavilion at Pratapgunj, Vadodara. For more details Ph. No. 2791616 LIBRARIES: The M.S. University of Baroda follows a unique University Library System comprising 15 different libraries .side the campus. Out of these, Sir Sayajirao Memorial Trust Library and Smt. Hansa Mehta Library serve the graduate and post graduate students of the Faculty respectively. Smt. Hansa Mehta Library is the University Library System. With a two storied building of more than 80,000 sq. ft. of carpet area, it houses more than 4, 00,000 volumes, 1500 readers & staff of more than 100 people. It caters to the educational needs of academic fraternity of The M S University of Baroda. It is the only Library in the State to provide the facility of Wi-Fi to its users and it has also gone tech savvy because of the introduction of smart cards and Virtual Library Project. Global Information and Communication Centre facilitates access to E-Resources, databases and Internet browsing facility being well explored by the University fraternity. There is also a separate M.K. Amin Arts & Science College and College of Commerce Library at Padra. The libraries are richly endowed with books journals and reference materials. The libraries provide reading and reference facilities, lending of books and Xeroxing of study materials. The Hansa Mehta Library has its own website: www.hmlibrary.ac.in For more Details: Ph. No. 2795338 DEPARTMENT OF PHYSICAL EDUCATION: Sports Facilities: Physical Education and sports are an integral part of general education. The department of Physical Education provides centralized facility of sports to the students and staff. Interested students get the required training in Athletics, Swimming, Badminton, Basketball, Volley ball, Hand ball, Football, Table Tennis, Lawn Tennis, Hockey and Cricket. The department of Physical Education also organizes inter-faculty and inter university competition in various disciplines of sports on regular basis. The department provides the following facilities: Athletics, Multi Gym., Swimming Pool, Badminton Court, Basketball Court, Tennis Court, Volleyball Court, Handball Court, Kho-Kho Court, Football Field, Cricket Field, Table Tennis Hall, Kabaddi Court and Hockey Field. For more Details: Ph. No.: 2791745 NATIONAL CADET CORPS: NCC is one of the biggest youth forums which brings the vibrant students together and guide them in a proper direction so that they can play a constructive role in the development of the country. These students have enormous opportunity to show their talent and skill. Besides Military Training, they have an opportunity for adventurous activities which give them wide horizon and keep them morally and mentally fit so that they become well- disciplined members of the society. The students do Para Sailing, Gliding, Para dropping, Training Camps, National Integration camps, Rock climbing and Mountaineering activities Boat Pulling/Sailing and Ship Modeling. They also go for Republic Day Camp and Prime Minister's Rally on 26th and 27th January every year. Some of the activities done by the students of The M. S. University as NCC cadets are as follows: Camp Activities: Students (Boys and Girls) of Air, Naval and Army attend camps in the country at various places as under viz., (a) All India Basic Leadership Camps.(b) All India Advance Leadership Camps (c) Rock climbing camps (d) All India Trekking Expedition (e) Annual Training Camps. (f) Republic Day Camps (g) National Integration

144 | P a g e Camps (h) First Aid Training (i) Signal Training (j) Army Attachment (k) Boat Pulling / Sailing (l) Ship Modeling, and (m) Gliding (n) Flying. For More Details: NCC Group Head Quarters…Ph. No.: 2750084, 1 Guj. Air Sqn. NCC, Baroda Ph. No.: 2433940; 2 Guj. Naval Unit NCC Ph. No.: 2785948, and 3 Guj. Bn. NCC, Baroda Ph. No.: 2794937. NATIONAL SERVICE SCHEME: National Service Scheme (NSS) is sponsored by the Government of India, Ministry of Youth Affairs and sports and Commisionerate of Higher Education, Gujarat State, Gandhinagar. The scheme involves student youth in various constructive activities in the urban and rural areas for social services and social upliftment to sensitize the students towards life realties and need for voluntary social services to the deprived section through involvement of youth as a volunteer and contributes towards their personality development through nurturing the talent in the youth and ultimately preparing them to face competition, career and life with a spirit of nationalism. The NSS is linked with various NGOs of Baroda to give impetus to the extension work of NSS through organizing number of mass awareness programmes for Literacy, Violence against Women, Dedication, Communication harmony in collaboration with distinct agencies for each such as Pratham (Education Initiative), Olakh (Women agency) SVADES (Society for Village Upliftment in Petrochemical areas), Swami Vivekananda Kendra, Nehru Yuva Kendra and others. For More Details Ph. No.: 2791551 **********************

145 | P a g e THE MAHARAJA SAYAJIRAO UNIVERSITY OF BARODA GENERAL GUIDELINES FOR IMPLEMENTATION OF CBCS: [As Per Syndicate Resolution Number 19 Dated 29-10-2012]  It is resolved to have the Courses of 144 Credits to confer Honours Degree and to have the Courses of 120 Credits to confer General Degree.  The End-Semester (ES) Examinations/Year-end Examinations shall be the University Assessment (UA) and shall be conducted as per prevailing University rules.  The Weightage of Mid-Semester (MS) for Semester Pattern/Internal Examination for Yearly Pattern and End-Semester (ES) for Semester Patter/Year-End Examination for Yearly Pattern shall be 30% and 70% respectively for all Academic Programs across the University.  Passing shall be decided on the combined result of a Course/Paper i.e. on the combined result of Mid- Semester (MS) and End-semester (ES) Examination OR Internal Examination and Year-end Examination, in the respective Course/Paper, as the case may be.  The Examinations of Odd Semester (s) and Even Semester(s) will take place simultaneously, the Examination(s) of Lower Semester(S) shall however be prior to respective Even Semester(s).

THE MAHARAJA SAYAJIRAO UNIVERSITY OF BARODA Consideration and Carrying Forward the Marks of Internal Assessment:  The marks of Internal Assessment shall be preserved and shall be added to the marks of University assessment for all subsequent examination(s) of a Candidate in their respective course(s) paper(s) until they successfully complete the respective courses(s)/paper(s).  Only ONE Mid-Semester examination shall be held, marks/grades of which shall be added in the End-semester examination for making up the total of 100%.  In the event of a Candidate remaining Absent at the either examination, Mid-semester (Internal Assessment) or End-semester (University assessment), following are the probable combinations and curses of actions: Sr. Internal University Final Remarks No. Assessment Assessment Result 1. X Y X + Y 2. AB Y Y  The Candidate(s) be given an additional chance of IA where complete syllabus of that course/paper is mandatory.  If a Candidate fails to appear in the additional examination, ZERO Marks shall be considered for all future consideration for that Course/Paper. 3. X AB AB --- 4. AB AB AB --- Correction and Gracing of Result: The following modus operandi is resolved to be evolved for giving effect of the correction and grace in the result at the individual Course/Paper level by the Chairman of the Course/Paper.

146 | P a g e For Marking Scheme /Indirect Grading Scheme: (i) If overall result of all the Candidates in a Course/Paper is less than 50%, a correction by 5% of the total marks in that Course/Paper be applied to all the Candidates , keeping the ceiling of 100 % of marks i.e. Maximum obtainable marks in corresponding Course/Paper (ii) If overall result of all the Candidates in such Course/Paper remains below 50% even after applying correction as stated in (i) above, gracing of maximum 5% of the total marks in that Course/ Paper be applied to the individual Candidates to bring their result up to the minimum passing level (iii) If overall result of all the Candidates in any Course/Paper is more than 50%, however, some students are failing/dropped just by .5% of total marks in that Course/Paper, such performance , on discretion of Chairman, may be may be graced up to maximum 5% of total maximum marks of the respective Course/Paper to bring such Candidate(s) up to the passing level For Direct Grading Scheme: (iv) If overall result of all the Candidates in a Course/Paper is less than 50%, a correction by grade point amounting 0.05 in that Course/Paper be applied to all the Candidates, keeping the ceiling of 10 i.e. Maximum obtainable grade point in corresponding Course/Paper. (v) If overall result of all the Candidates in such Course/Paper remains below 50% even after applying correction as stated in (i) above, gracing by grade point amounting maximum 0.05 in that Course/Paper be applied to the Candidates to bring their result up to passing level in corresponding Course/Paper. (vi) If overall result of all the Candidates in any Course/Paper is more that 50% however, some students are failing/dropped just by grade point amounting 0.05 in that Course/Paper, such performance, on discretion of Chairman, may be graced up by grade point amounting up to Maximum 0.05 to bring such Candidate(s) up to the passing level in corresponding Course/Papers. These modalities shall however be automated and are carried out at the Chairman’s level while preparing the result of that Course/Paper, with the proper reporting about correction/gracing/upgrading of the result. Further, the corrections and/or gracing shall be included in the University assessment within the maximum permissible marks or grades as the case may be i.e. if a Candidate is securing 100% of marks in the University Assessment (UA), in such cases, the benefit of correction and/or gracing shall not be applied.  Award of Class OR Description for Declaration of Result : The result under various schemes shall be declared as follows: For Marking Scheme: ODD Semesters: “PASS, FAIL, ABSENT” EVEN Semesters: “DISTINCTION, FIRST, SECOND, PASS, ATKT, FAIL, ABSENT” However, the Candidate shall be awarded the class as “DISTINCTION, FIRST or SECOND”, only on Successful Completion of all the Courses/Papers of just preceding lower examination of Odd Semester/Previous Year (as the case may be). For Indirect/Direct Grading: The status of the students with respect of Current Semester as well as consolidated performance of Previous Semester(s) shall be represented in the Statement of Grade (SoG) as “COMPLETE”, or “INCOMPLETE” as applicable. ODD Semesters: “COMPLETE”, “INCOMPLETE”, “ABSENT” EVEN Semesters: “COMPLETE” or “INCOMPLETE”, “ABSENT”

147 | P a g e “Outstanding, Excellent, Very Good, Good, Fair, Average, Dropped”  The scheme of Upward movement/Promotion to higher semester(s) and time for completion of the programme shall be as per 0.282-D. Time for Completion of Programme: A Candidate shall deem to remain a student only as per following criteria: Duration of Studentship = {n + 2 for N<2 2n, for n > 2 Where n interprets duration of the programme (in years) of admission. Notwithstanding anything above, after expiry of the maximum period as stipulated above under duration of studentship, the respective Candidate shall cease to be the student of respective programme. In extra ordinary circumstances, the Vice-chancellor may constitute the committee for scrutinizing the cases of Candidates(s) who have successfully completed at least 60% of courses/papers. On the recommendation of a committee, the Vice-Chancellor may accord eligibility to such Candidate(s) by ONE YEAR and permit a Candidate for TWO ADDITIONAL CONSECUTIVE CHANCES for appearing in the examination in order to be eligible for the award of Degree/Diploma.

148 | P a g e ORDINANCES OF THE MAHARAJA SAYAJIRAO UNIVERSITU

OFO.195 F.: 1. Amendment of O.195 - F on page No. 163 of Hand Book Part - II 1984 newly added vide item No. 5 of Pamphlet No. 4 subsequently amended vide Pamphlet Nos. 8, 10,16 and 24. (S.R. No. 9 of 25.5.2012 and Modified in 29.6.2012)

O.195 – F has been amended to read as under :

1. In case a candidate who has appeared for the University Examination is not satisfied with the assessment of his/her answer-books in any paper/s he/she may apply for re-assessment for his/her answer-books in the prescribed form of application to Registrar, M. S. University of Baroda.

2. No application for re-assessment of marks/grades obtained at the Internal Test/Practicals, Viva-Voce, Thesis, Dissertation, T.W. etc. shall be entertained by the University.

3. “The application form for reassessment will be available from the Accounts Section, University Office on production of fee receipt of the concerned Examination.

The duly completed application form for reassessment with the Dean’s/Principal’s endorsement (to the effect of verification of the record submitted by the candidate from Tabulation Sheet) must be submitted to the Account Section with a deposit of `500/- per Paper on or before Ten (10) working days from the date of DECLARATION OF THE RESULT of the concerned examination by the Examination Section of the University Office.”

2. Addition of new clause O195 - H after O.195 -G on page No. 163 of Hand Book Part II 1984. (S.R. No.19 of 29.10.2012 )

O.195–H: Inspection of Answer-books

In order to have transparency and openness, it is resolved to place the answer-books for ‘Inspection’ centrally at the University for University Assessment only. The candidates desiring to inspect his/her own answer- book(s) for one or all course(s)/paper(s) shall have to apply to the Examination section along with the payment of `1000/- per course/paper. Upon receipt of these applications, the Examination section will arrange for ‘Inspection of Answer-books’ centrally at the university office.

Faculty-wise schedule for ‘Inspection of Answer-books’ will then be conveyed to the applicants desiring the inspection. ‘Inspection of Answer-books’ shall be carried out in presence of Dean of the respective faculty/Principal of the college and the Chairman of concerned course(s)/paper(s) along with the team of sufficient number of examiners, if required.

O.195 H.: INSPECTION OF ANSWER-BOOKS: [Addition of O.195-H after O.195-G.:]: ORDINANCE O.195-H: 1. In case a Candidate who has appeared for the University Examination is not satisfied with the assessment of his/her answer-books(s) in any course(s) paper(s) he/she may apply for inspection for his/her answer- book(s) in the prescribed form of application to the Registrar, The M.S. University of Baroda.

150 | P a g e

151 | P a g e 2. No application for inspection of marks/grades obtained at the Internal Test/Practical, Viva-voce, Thesis, Dissertation, Term-Work etc. shall be entertained by the University. 3. The application form for inspection will be available from the Examination Section, University Office on production of fee receipt of the concerned Examination. The completed form in all respect must be submitted to the Examination Section with deposit/fees of Rs.1000/- per Course/paper within Seven(7) working days after the date of DECLARATION OF THE RESULT of the concerned examination by the Examination Section of the University Office” 4. In case of a subject consisting of more than one course (s)/paper(s), a separate deposit/fees shall be paid for each course/paper and only one application, for desired number of course(s)/ paper(s), be made for the purpose. 5. The application for inspection will be accepted for one or all the course(s)/paper(s) at the concerned University examination. 6. The application for observation of answer-books(s) shall not be entertained and no correspondence in that respect will be made there upon by the university if; (i) An application is received after the due date or not accompanied by the requisite deposit/fees. (ii) An application without the endorsement forms the Dean/Principal of the concerned faculty/college about the correctness of the application. (iii) Incomplete application and other details required in the prescribed application form. In such instance, the deposit/fees paid by the Candidate shall be forfeited forthwith. On receipt of the application of inspection of answer-books, the Examination section, in consultation with the Vice-Chancellor/Pro Vice-Chancellor will prepare and declare the schedule of inspection and the same shall be communicated to the applicants so as to enable them to inspect their answer-books in presence of their parent(s) guardian(s). Respective Deans of the faculties/Principles of the colleges, along with the Chairman and required number of Examiner(s) of the concerned course/paper, shall remain present to facilitate the inspection. However, no modification and/or change in the Original marks/grades shall be allowed during the inspection of answer-books. The Chairman concerned shall report the obvious discrepancy, if any, to the Vice Chancellor/ Pro Vice Chancellor through the concerned Dean of the Faculty/Principal of the college. The report shall then be dealt as per the rules stipulated under 0.195-F. In such case(s) the concerned applicants need not to apply for re-assessment separately as per 0.195-F. In the event of change/modification in the marks/grades as a result of re-assessment (as per 0.195-F), the full amount of the deposit/fee will be refunded to the Candidate. **********************

0.261

8. Amendment of O. 261 on page No. 286 of Hand Book Part- II 1984 subsequently added/deleted/amended vide Pamphlet Nos. 1, 2, 9 and 11. (S.R. No. 19 of 29-10-2012) Present: Late Fees Charges:

 Within 5 days of the prescribed date ` 50/-  After 5 days but not later 15 days ` 100/-  After 15 days but not later 25 days ` 500/-  Under V.C. power late fees (before 4 days: ` 1000/-

152 | P a g e Amended:

Empowering Rule for Serial Duration under levying allowing Acceptance of Amount (`) Examination Form with Late Number Late Fee Fees

1. 10 Days Prior to commencement of University ` 2,000/- Dean/Principal Examination

2. 07 Days Prior to commencement of University ` 4,000/- Dean/Principal Examination

3. 03 Days Prior to commencement of University ` 8,000/- Vice-Chancellor/ Pro-Vice- Examination Chancellor

The application form(s) for appearing at the Year-end examination/Semester-end examination should not be entertained and forwarded by the Faculty/College, after the lapse of above specified stipulated period.

Dean/Principal/Head of the Faculty/College/Institution are hereby requested to state the reason(s) and clear recommendation(s) stating the special circumstances under which the application for appearing at Year-end examination/Semester-end examination should be accepted within the time frame specified above (i.e. 10 days prior/07 days prior/03 days prior to commencement of examination).

Provided however that application forms for appearing in an ensuing examination shall be accepted without any late fees within ten days of the declaration of the result of students who have either;

(i) Appeared at the examination held during the second half of the previous year/semester or (ii) Appeared at first half of the same year/semester and whose results are not declared or (iii) A candidate whose result is declared after re-assessment. The detailed examination time-table for all Practical, Clinical, Oral, Viva-voce and Term Work Examinations as the case may be, shall be notified to the candidates by the Deans or the Heads of the Institutions concerned with prior intimation to the University Office.

Notes:

1. The Deans of Faculties and Heads of Institutions shall send the application forms to the Registrar on the fixed dates. They should fix any earlier date for receiving the forms and paying of fees for their students according to their convenience.

2. Examination fees once paid shall not be refunded except in the circumstances mentioned in the relevant Ordinance 285.

3. Where a candidate for either M.D. or the M.S. examination is not permitted to appear for the Written, Practical and Oral examination, on the ground that the dissertation submitted by him under the rules for the examination has not been accepted by the examiner, the candidate when reappears for the examination will have to pay half of the prescribed fees only, provided that he/she reappears within two years since his application for appearing in the aforesaid examination was rejected.

153 | P a g e 4. No fee in respect of providing a writer or a Junior Supervisor be charged from a blind student taking the University examination and that suitable type of writers to the blind students be provided by the Senior Centre Supervisors at the request or such students as per the existing rules and that such writers or the Junior Supervisors employed for this purpose be paid at the existing rates in force from the examination Budget of the University.

O.282: This Ordinance shall be effective for all the University Examinations for the Award and/or Condoning of the marks/grade points and thereby grades, as the case may be, as follows for the faculties/colleges under :

1) Yearly Pattern, Marking Scheme – O.282 – A 2) Semester Pattern, Marking Scheme – O.282 – A 3) Yearly Pattern, Indirect Grading – O.282 – B 4) Semester Pattern, Indirect Grading – O.282 – B 5) Yearly Pattern, Direct Grading – O.282 – C 6) Semester Pattern, Direct Grading – O.282 – C

O.282–A: This Ordinance shall be effective for all University examinations under Yearly Pattern/Semester Pattern, where Marking Scheme is followed.

The faculties following Marking Scheme shall follow the present ordinance i.e O.282–A.

O.282–A (i) (a) Award of the Class at the University Examination:

The candidate appearing at the university examination shall be awarded the class as per the following template:

Range of % Range of % Serial Result (For Faculty of (For Other Number Technology & Engineering) Faculties/Colleges)

1. First Class with Distinction 66% & Above 70% & Above as “DISTINCTION”

2. First Class as “FIRST” 60% – 65.9% 60% – 69.9%

3. Second Class as “SECOND” 50% – 59.9% 50% – 59.9%

4. Pass Class as “PASS” 40% – 49.9% 40% – 49.9%

A candidate whose total of marks falls short of the requisite total of marks required for Distinction or First Class or Second Class by 1, 2 or 3 marks, such candidates shall be awarded the necessary marks by which his/her total of marks falls short for Distinction or First Class or Second Class; and declared to have passed with Distinction or First Class or Second Class, as the case may be.

154 | P a g e This rule shall also apply for awarding Distinctions in individual subjects to candidates appearing at the I, II and III M.B.B.S. Examinations provided they pass in all subjects at the same time, at the first attempt.

Notwithstanding anything contained hereinabove, when the class is awarded with an application of ADHOC committee recommendation(s), the marks awarded through ADHOC shall be included in the course/paper having minimum marks.

O.282–A (i) (b) :

Wherever the eligibility of certain minimum marks is specified for joining a particular Course/Paper of studies, grace marks as prescribed above may be calculated for determining his/her said eligibility.

O.282–A (i) (c) :

Whenever the candidate's eligibility for earning a class at any final examination of the programme of study is dependent also upon his/her having earned a particular minimum percentage of marks at a particular lower examination, grace marks as prescribed under O. 282–A (i) (a) may be given to the candidate at such lower examination so as to enable the candidate to earn such eligibility percentage. [Addition of Clause (c) after (i) (b) under O. 282 vide Pamphlet-1 (S.R. No. 54 of 17-6-1984)]

O.282–A (i) (d) :

Notwithstanding what is stated above, the benefit of O.282–A (i) (a) be given to the candidates of Master's Degree final examination, whose total falls short by 1, 2 or 3 marks to get 55% and the same be counted in counting the percentage. [Addition of Clause (d) after (i) (c) under O. 282 vide Pamphlet-13 (S.R. No. 20 of 31-1-95)]

O.282–A (i) (e) :

The simultaneous application of Adhoc and O.282–A (i) shall be made effective to the Course/Paper having the minimum marks in corresponding year/semester.

However, the candidate shall be eligible for the award of class as “DISTINCTION, FIRST, SECOND” (as the case may be) only on Successful Completion of all the courses/papers of the current examination of even semester/current year and just preceding lower examination of Odd semester/Previous year.

O.282–A (ii) (a) Condonation:

Where a candidate at the University Examination fails in only one head of passing such failure/deficiency shall be condoned in following manner:

. By not more than three marks, where the total of that head is less than 100; or . By not more than five marks where the total of that head is 100; or . By not more than six marks where the total is more than 100 but not more than 200; or . Not more than 3% of the total of the head where that total is more than 200;

Any condonation as stated above is subject to Maximum of 10 Marks.

155 | P a g e O.282–A (ii) (b) :

Where a candidate fails in three heads of passing and the total of his/her deficiency in marks in the three heads taken together does not exceed the maximum number of marks condonable in the head of passing in which the extent of failure/deficiency condonable is higher in accordance with the basis of condonation laid down in O.282–A (ii) (a) his/her failure/deficiency in each of the three heads shall be condoned to the extent of condonation permissible in the respective heads under the said O.282–A (ii) (a).

O.282–A (ii) (c) :

If a candidate fails in a head of passing which is included in another head of passing, he shall be entitled to the benefit of condonation in both the heads if necessary, subject always to the maximum of marks prescribed in O.282– A (ii) ( a) above.

O.282–A (ii) (d) :

Notwithstanding what is stated above, if the standard of passing in the different subjects at the examination is 50% or more, condonation to the extent mentioned in para O.282–A (ii) (a) shall be given in two heads of passing subject to the limit of 10 marks in both the heads taken together. [Amendment of Clause (d) under O. 282 vide Pamphlet- 15 (S.R. No. 19 of 29-8-96)]

O.282–A (iii) Earning:

Where a candidate who appears in all the subjects of a University Examinations, fails in one, two or three heads of passing and where the total deficiency in his/her marks in one, two or three heads taken together is not more than 15 marks, his/her deficiency in marks in all the three heads of passing taken together shall be condoned on the basis of 1.5 mark for every One percent by which the total marks secured by the candidate in all the subjects exceeds the total of the minimum marks required for passing in all the subjects.

For the purpose of condonation half a mark or half a percent or more than half shall be computed as one mark or one percent. This Ordinance will also be applicable to the cases of candidates appearing in compartments at the examination at which a minimum percentage is prescribed for passing in the grand total and where the marks obtained by the candidates on the earlier occasion are carried over for the purpose of deciding whether the candidates have secured the minimum percentages of marks in the total required for passing.

Provided however that condonation under this clause of the Ordinance shall be restricted to 10 marks as far as the examinations under the Faculty of Medicine are concerned. [Amendment by addition of this para under O. 282(iii) vide Pamphlet-15 (S.R. No. 19 of 29-8-96)] O.282–A (v) Eligibility for the award of Class and/or Scholarship:

A candidate whose failure/deficiency is condoned under this Ordinance shall be eligible for Classes in the same way as other successful candidates but not for scholarships and other awards.

(Note:-The expression "head of passing" shall be deemed to include the aggregate of marks in an examination, where a candidate is required to obtain a certain percentage of the aggregate marks in order to be declared successful.)

O.282–A (vi) Allowed to keep terms (ATKT):

A candidate who is failing at an examination at which there is a provision for "Allowed To Keep Terms" for next higher programme part/course of study may be given the grace marks as per the provisions made in the clauses mentioned above for passing the said examination and he/she shall thereby be accorded the benefit of A.T.K.T.

The remarks column of the Tabulation sheet/mark sheet shall indicate the clause of this Ordinance under which he/she has earned the grace marks for passing the examination or for earning the benefit of A.T.K.T. thereat.

156 | P a g e O.282–B:

This Ordinance shall be effective for all University examinations under Yearly Pattern/Semester Pattern, where Indirect Grading Scheme is followed.

The faculties following Indirect Grading Scheme shall follow the present ordinance, under the following template as per Table Number-1 for conversion of mark(s) into grade point(s) and thereby grade(s) :

Table Number-1

Grade Description Proposed % of Marks Grade Range Points

10 Outstanding 90.1% M 100.0% O 9.01 – 10.00

9 Excellent 80.1% M 90.0% A 8.01 – 9.00

8 Very Good 70.1% M 80.0% B 7.01 – 8.00

7 Good 60.1% M 70.0% C 6.01 – 7.00

6 Fair 50.1% M 60.0% D 5.01 – 6.00

5 Average 40.0% M 50.0% E 4.00 – 5.00

4 Dropped 0.00% M 40.0% F 4.00

Note: Equivalent Percentage should be calculated from CGPA with ONLY ONE Decimal precision.

O.282–B (i) (a) Condonation:

Where a candidate at the University Examination dropped in only one head of passing such failure/deficiency shall be condoned in following manner:

Any condonation as stated above is subject to Maximum of 10 Marks.

O.282–B (i) (b) :

Where a candidate dropped in three heads of passing and the total of his/her deficiency in marks in the three heads taken together does not exceed the maximum number of marks condonable in the head of passing in which the extent of failure/deficiency condonable is higher in accordance with the basis of condonation laid down in O.282–B (i) (a) his/her failure/deficiency in each of the three heads shall be condoned to the extent of condonation permissible in the respective heads under the said O.282–B (i) (a).

157 | P a g e O.282–B (i) (c) :

If a candidate dropped in a head of passing which is included in another head of passing, he shall be entitled to the benefit of condonation in both the heads if necessary, subject always to the maximum of marks prescribed in O.282– B (i) ( a) above.

O.282–C: This Ordinance shall be effective for all University examinations under Yearly Pattern/Semester Pattern, where Direct Grading Scheme is followed.

The faculties following Direct Grading Scheme shall follow the present ordinance, under the following template as per Table Number-2 for conversion of grade points into the grades :

Table Number-2

Grade Points Description Grade Range

10 Outstanding O 9.01 – 10.00

9 Excellent A 8.01 – 9.00

8 Very Good B 7.01 – 8.00

7 Good C 6.01 – 7.00

6 Fair D 5.01 – 6.00

5 Average E 4.01 – 5.00

4 Dropped F 0.00 – 4.00

Note: Equivalent Percentage should be calculated from CGPA with ONLY ONE Decimal precision.

O.282–C (i) (a) :

A candidate whose SGPA falls short by grade point amounting not more than 0.05 of the requisite Grade Point for a next higher grade, upgrading overall performance be decided by the Adhoc committee as stated under O.282–B (iii) and condoning such deficiency in SGPA shall be granted by gracing of grade point by not more than 0.05 as per Table Number-3, provided that the candidate has not been condoned for failure/deficiency in any course.

158 | P a g e Table Number-3

Range of SGPA Grade Maximum Grace Final SGPA Grade

A 0.05 9.01 O

B 0.05 8.01 A

C 0.05 7.01 B

D 0.05 6.01 C

E 0.05 5.01 D

Notwithstanding anything contained hereinabove, the results of those faculties/colleges under Yearly Pattern OR Semester Pattern following Direct Grading Scheme, the processing of the result and thereby a proposal to be placed before Adhoc committee, as stated in O.282–B (iii), shall be processed with appropriate application(s) of O.282–C. The grade points awarded/condoned/graced up, for upgrading the result through an application of O.282–C, shall however be added to the original grade points obtained by the candidate in respective Course/Paper as well as in the SGPA of respective year/semester.

12. Amendment of O. 286 on page No. 320 of Hand Book Part - II 1984 subsequently amended vide Pamphlet Nos.10 and 20. (S.R. No. 13 of 28.12.2012)

O.286 has been amended to read as under :

“In any case where it is found that, the result of an Examination has been affected by malpractice, fraud, improper conduct or other matter of whatsoever nature, the Syndicate shall have power to amend such results in such manner as shall have in accordance with true position and to make such declaration, as the Syndicate shall consider necessary in that regard.

Provided, however, that in any case where it is found that the result of an examination has been affected by error viz., the marks wrongly supplied by the Examiner/Chairman, the marks not supplied by the Examiner/Chairman, totalling mistakes, the marks wrongly carried over or transferred by the tabulators; class record marks not considered through mistake and even due to wrong seat numbers written by the students; incomplete information given by the students etc.; the Vice-Chancellor shall have power to amend such result in such manner as shall be in accordance with true position and to make such declaration, as the Vice-Chancellor shall considered necessary.

In case if the candidate fails to get the details corrected [Related with name, Spelling mistake(s), Name in order, Father’s name, Mother’s name, etc.] before the generation of the Examination result, correction(s), if any, in the reportable fields on the Statement of Marks/ Statement Grades (Som/SoG) OR Degree/Diploma Certificate(s), shall be chargeable @`500/- per (Som/SoG) or Degree/Diploma certificate(s), individually, as the case may be.

Provided that, subject to O.287 no result shall be amended after the expiration of six months from the date of publication.”

159 | P a g e THE MAHARAJA SAYAJIRAO UNIVERSITY OF BARODA REVISED 0.286: Correction in the SoM [i.e. Mark-sheet/Statement of Marks/ Or SoG [Statement(s) of Grade/Grade-sheet(s) / Degree Certificate(s) Regarding. Pursuant to implementation of Digital Life Cycle of Students, each admitted Candidate is well informed about his personal details, academic details and examination details from the time of confirmation of the admission in their own account on the university portal. If the Candidate observes any correction(s), ample amount of time is available with the Candidate to arrange for generation of the e-request for desired correction(s), followed with submission of necessary documentary evidences, Moreover, Candidates are also informed about generating the request for correction(s), if any though examination hall-ticket also. [Related with Name, Spelling mistake(s), Name in order, Father’s name, Mother’s name etc.] The Syndicate of the M S University of Baroda has approved the REVISION IN 0.286 that reads as under: “In any case where it is found that, the result of an Examination has been affected by malpractice, fraud, improper conduct or other matter of whatsoever nature, the Syndicate shall have power to amend such results in such manner as shall be in accordance with true position and to make such declaration, as the Syndicate shall consider necessary in that regard. Provided, however, that in any case where it is found that the result of an examination has been affected by error viz., the marks wrongly supplied by the Examiner/Chairman, the marks not supplied by the Examiner/Chairman, totaling mistakes, the marks wrongly carried over or transferred by the tabulators; class record marks not considered through mistake and even due to wrong seat numbers written by the students; incomplete information given by the students etc.; the Vice-Chancellor shall have power to amend such result in such manner as shall be in accordance with true position and to make such declaration, as the Vice-Chancellor shall considered necessary. In case if the Candidate fails to get the details corrected [ Related with Name, Spelling mistake(s), Name in order, Father’s name, Mother’s name, etc.] before the generation of the Examination result, corrections(s), if any, in the reportable fields on the Statement of Marks/Statement of Grades (S0M/S0G) OR Degree/Diploma Certificate(s), shall be chargeable @Rs.500/- per S0M/S0G or Degree/Diploma Certificate(s), individually, as the case may be. Provided that, subject to 0.287 no result shall be amended after the expiration of six mother form the date of publication.” **************** ORDINANCE-290: Conduct, Discipline and appeal rules for the students of the University: OBJECTIVES: To have a harmonious atmosphere in the University Campus. To conduct smoothly the study and teaching work on the campus of the University. To have close and constant co-ordination between the students, teachers and administration at all levels so as to enable the different authorities to solve the genuine problems of the students. The following act or acts on the part of students will be considered as indiscipline. (a) Disrupt teaching, study, research or administrative work and / or prevent any members of the University and its staff from carrying out his work or do any act likely to cause such disruption or prevention. (b) Damage or deface any property of the University or do any act likely to cause such damage or

160 | P a g e defacing. (c) Engage in any conduct within the University or outside the University, which is, or is reasonably likely to be clearly detrimental to the University's purpose and image. (d) Disregard of Faculty / College and hostel rules, orders & notice. (e) Disregard of orders / instructions of the members of the Faculty / College. (f) Noisy, boisterous, disorderly and co-noxious behavior. (g) Ragging in any manner. (h) Lack of punctuality in attendance, in payment of Faculty / College dues and in other matters where dates and time of any duty, functioning or obligation are prescribed. (i) Persistent neglect of studies. (j) Recourse to unfair means in Tests and Examinations. (k) Negligent use of Faculty / College property. (I) Resource to false or fraudulent statements or acts. (m) Taking part in illegal strikes. (n) Failure to produce identity cards on demand by Faculty / College Staff, Warden etc. at any time and place within the Faculty / College, Hostel, Campus and Library. (0) Indifferent reply to any query. (p) Unsportsman like behaviour in indoor and outdoor games. (q) Entering the rooms of others when the occupants of the room are absent in their rooms. (r) Keeping weapons including Hockey-Sticks, Lathis, Nan-chaku etc. in the hostel room in possession of the student. (s) Irregular attendance and persistent unauthorized absence from hostels. (t) Consumption of alcoholic drinks / intoxicating Drugs etc. and / or found drunk in the Campus. If any of the above acts is done by any of the students disciplinary action will be taken by the appropriate authorities or the competent agency of the University depending upon the quantum of the guilt or misconduct and the same act will be considered as misconduct and the disciplinary actions will be taken after following the procedure by the competent authorities as provided under the rules: NATURE OF PENALTY: MINOR PENALTY: (a) Warning, Censure, Fine. (b) Penalty in terms of recovery of loss or damages in cash or kind. (c) Place the student concerned on probation for a certain period. (d) Put the student under suspension for a period of one month. (e) Expelling a student up to one term from Studies/Examination. (f) Expelling a student from attending classes for some period. MAJOR PENALTY: (a) Expelling the student from the examination for a period exceeding one year (b) Debarring the student from pursuing studies in any of the Faculty / Institution of the University for a period exceeding one year.

PROCEDURE: Whenever any of the acts comes to the notice of the competent authority the same authority will issue a notice to the student concerned to show cause as to why a particular disciplinary action should not be taken against him. For the minor penalty other than warning the reply received from the student concerned will be placed before the Faculty level disciplinary committee and the recommendations of the said committee, Dean/ Principal/Heads of Institutions will take further appropriate action regarding the imposition of penalty.

160 | P a g e For imposing major penalties on the basis of the complaint the Dean/ Principal! Heads of Institution with the help of the Faculty level disciplinary committee will conduct a preliminary enquiry; and on the basis of the report of the preliminary enquiry. It will forward the matter along with the report of the University for further necessary action. The matter will be placed before the University level disciplinary committee and the same committee, after following the law of natural justice, will submit its report to the Vice-Chancellor and the Vice-Chancellor will take further appropriate decision in the matter. Minor penalty will be imposed by the Dean/ Principal/Heads of Institution concerned and for major penalty the Vice-Chancellor will impose penalty after following the procedure given: While conducting an enquiry / investigation, the Disciplinary Committee should go into the causes/ circumstances leading to the acts of indiscipline/ violence and if the root cause is found to lie with academic or administration lapse, such as late submission of results, delay in declaration of admission, availability of mark lists, irregularity in taking classes etc. such findings should be noted and the committee should report the findings along with erring parties for necessary action. In such a case, the act of violence / indiscipline on the part of students should be looked into with due moderation. Whenever elements other than students belonging to the Faculty or the Institution where indiscipline or violence takes place are involved, the incident must be fully investigated by the Disciplinary Committee of the Faculty or the Institution where the act of indiscipline / violence takes place. Whenever an act of indiscipline / violence takes place before filling the F.I.R. all aspects at the appropriate level, be considered. APPEAL: The Faculty level committee will be appointed by the Dean/ Principal/Heads of Institution. University level Committee will be appointed by the Vice-Chancellor. On the decision of the Dean, the student concerned will have a right to file an appeal before the Vice-Chancellor to review the penalty imposed by the Dean and in case of the penalty imposed by the Vice-Chancellor, the student concerned will be entitled to file an appeal to the Syndicate to review the penalty. This appeal is to be filed within a period of 45 days from the date of the order of penalty. The appeal filed after the expiry of 45 days from the date of communication of the order, will not be entertained. General Rules Governing the Conduct of Students in the University: A student must do nothing either inside or outside the University that will interfere with its orderly working and discipline. This comprehensive rule covers most cases that are likely to arise and it forbids, for instance: (a) Impolite or unseemly behaviour in class-room or University premises during"' working hours of the College and the Faculty. (b) Attempt to persuade other students to abstain themselves from regular classes. (c) Damage to or defacement of University furniture, fitting and property. • (d) Disobedience of notifications or instructions issued by the Principals / Deans/ Heads of the Departments and Members of the Staff duly authorized. No Society in any Faculty or College may be formed and no persons may be invited to address any existing society or meeting without the prior permission of the Head of the Institution concerned. As per UGC regulation, 80% attendance is required for permitting student to appear for final examination. In case of unavoidable absence on account of health, urgent private affairs or other reasons, they must be prepared to state the exact reason for the absence. Students are expected to behave with courtesy with the members of the staff, their fellow students and all visitors to the Institution. **************

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THE MAHARAJA SAYAJIRAO UNIVERSITY OF BARODA ANTI- RAGGING GUIDELINES OF THE M. S. UNIVERSITY OF BARODA As per the UGC Anti-ragging policy aimed “to prohibit any conduct by any student or students whether by words spoken or written or by an act which has the effect of teasing, treating or handling with rudeness a fresher or any other student, or indulging in rowdy or indiscipline activities by any student or students which causes or is likely to cause annoyance, hardship or psychological harm or to raise fear or apprehension thereof in any fresher or any other student or asking any student to do any act which such student will not in the ordinary course do and which has the effect of causing or generating a sense of shame, or torment or embarrassment so as to adversely affect the physique or psyche of such fresher or any other student, with or without an intent to derive a sadistic pleasure or showing off power, authority or superiority by a student over any fresher or any other student; and thereby, to eliminate ragging in all its forms from universities, deemed universities and other higher educational institutions in the country by prohibiting it 3 under these Regulations, preventing its occurrence and punishing those who indulge in ragging as provided for in these Regulations and the appropriate law in force.” WHAT CONSTITUTES RAGGING? Ragging constitutes one or more of any of the following acts: a. Any conduct by any student or students whether by words spoken or written or by an act which has the effect of teasing, treating or handling with rudeness a fresher or any other student; b. Indulging in rowdy or indiscipline activities by any student or students which causes or is likely to cause annoyance, hardship, physical or psychological harm or to raise fear or apprehension thereof in any fresher or any other student; c. Asking any student to do any act which such student will not in the ordinary course do and which has the effect of causing or generating a sense of shame, or torment or embarrassment so as to adversely affect the physique or psyche of such fresher or any other student; d. Any act by a senior student that prevents, disrupts or disturbs the regular academic activity of any other student or a fresher; e. Exploiting the services of a fresher or any other student for completing the academic tasks assigned to an individual or a group of students. f. Any act of financial extortion or forceful expenditure burden put on a fresher or any other student by students; g. Any act of physical abuse including all variants of it: sexual abuse, homosexual assaults, stripping, forcing obscene and lewd acts, gestures, causing bodily harm or any other danger to health or person; h. Any act or abuse by spoken words, emails, post, public insults which would also include deriving perverted pleasure, vicarious or sadistic thrill from actively or passively participating in the discomfiture to fresher or any other student ; i. Any act that affects the mental health and self-confidence of a fresher or any other student with or without an intent to derive a sadistic pleasure or showing off power, authority or superiority by a student over any fresher or any other student. The M. S. University of Baroda has an Anti-Ragging Committee to ensure the safety of students.

162 | P a g e THE MAHARAJA SAYAJIRAO UNIVERSITY OF BARODA ANTI SEXUAL HARASSMENT GUIDELINES OF THE M.S. UNIVERSITY OF BARODA The Maharaja Sayajirao University of Baroda values the safety and well-being of all its students and has a pro-active approach to harassment issues through the Women’s Grievance Redressal and Counseling Cell. The university seeks to create an academic and work environment free of sexual harassment. As per the University Guidelines, Sexual Harassment includes any unwelcome sexually determined behavior (whether directly or by implication) and includes physical contact and advances, a demand or request for sexual favors, sexually colored remarks, showing pornography or any other physical, verbal or non-verbal conduct of sexual nature. More specifically, Sexual Harassment shall include, but will not be confined to the following:  When subjected to unwelcome sexual advances, request for sexual favors and verbal or physical conduct of a sexual nature, either explicitly or implicitly, as a term or condition for instruction, employment, participation or evaluation of the person’s engagement in any of the University activity.  When unwelcome sexual advances and verbal, non-verbal or physical conduct such as loaded comments, remarks or jokes, letters, phone calls or emails, SMS, MMS, gestures, showing of pornography, lurid stares, physical contact or molestation, stalking, sounds or display of a derogatory nature have the purpose or the effect of interfering with an individual's performance or of creating an intimidating hostile or offensive University environment.  Where any form of sexual assaults is committed where a person uses the body or any part of it or any object as an extension of the body in relation to another person without the latter's consent or against that person's will, and  When any such conduct as defined above is committed by a third party or outsider in relation to a member of the University's community or vice versa. What to do if you feel you are being sexually harassed?  Know your rights – Sexual harassment is illegal, both the law of the land and MSU Baroda, prohibit sexual harassment.  Speak up –Tell the person to stop. State clearly and firmly that you want a particular behavior to cease.  Get information and support – If you feel threatened to speak up, ask your friends to help you and bring it to the notice of the concerned committee members in the University. Keep records that might be useful for pursuing the case. What not to do?  Do not blame yourself. Sexual harassment is not something one brings on oneself. It is not a consequence of certain ways of dressing or acting. It is a violation of an individual's right to work and live with dignity.  Do not ignore it. Ignoring sexual harassment does not make it go away. The harasser may misinterpret a lack of response as approval of the behavior.  Do not delay. Delay in action increases the probability that unwanted behavior will continue or escalate.  Do not hesitate to ask for help. Speaking up may prevent others from being harmed as well. Know more about the M. S. University of Baroda’s Women’s Grievance Redressal and Counseling Cell on http://www.msubaroda.ac.in/wgrc/index.php. *********************

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SHRI M.K.AMIN ARTS & SCIENCE COLLEGE AND COLLEGE OF COMMERCE THE MAHARAJA SAYAJIRAO UNIVERSITY OF BARODA “ANTI-RAGGING COMMITTEE”

As per the circular vide ADM/1/353 dated 29-9-2012, the undersigned has constituted the “Anti-Ragging Committee” of the Shri M.K Amin College,Padra for the year 2019-2020 as follows:

1 DR.TEJOVATI .S.PRABHU Email : [email protected] Principal & Convener 2 Email : [email protected] DR. GYNANESH S. DESAI 3 Email : [email protected] SHRI YASIN K VANKAR 4 Email : [email protected] CA. SHRI MINESH M. SHAH 5 Email: [email protected] DR.PRITI V NIGAM 6 Email : [email protected] SHRI PRAKASH M PARMAR

DR.TEJOVATI .S.PRABHU Principal

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THE MAHARAJA SAYAJIRAO UNIVERSITY OF BARODA THE DIRECTORATE OF STUDENT WELFARE [Economically Disadvantaged Students Support Fund] The Maharaja Sayajirao University promotes a homely ambience for those who work and study within its campus. The student-friendly atmosphere of The Maharaja Sayajirao University is further enhanced by the presence of the Director Student Welfare (DSW). It is a vital link between the students and the staff as well as the larger community. The main objectives of the Directorate are to coordinate different activities of Sports, Literary, Cultural, Moral Education, and Placement and Counseling etc. to facilitate the overall personality development and to inculcate the basic values amongst the young students of the University to groom them as Good Citizens of the Nation. Common forms for financial aid include grants and scholarship. Some are available specifically for students with different abilities. Students can use a combination of these financial aid resources. It is important to remember that financial aid results in a partnership of the students, parents and / or private organization. Such a partnership requires cooperation, communication, and an understanding by each of their responsibilities within the financial aid process. The Directorate of Student Welfare at our University shall communicate the student about the available various types of scholarship. Parent income and assets are considered while deciding whether a student qualifies for Scholarship/ Fee Waiver/ Freeship. For more information on Economically Disadvantaged Students Support Fund, Contact: Director of Student Welfare, The Maharaja Sayajirao University of Baroda, Vadodara. E-mail: [email protected]

165 | P a g e The Office of Director, Students’ Welfare Sayaji Bhavan, Near University Office, Fatehgunj, Vadodara – 390 002 APPLICATION FORM FOR FINANCIAL ASSISTANCE /SCHOLARSHIP/FREESHIP/FEEWAIVER (To be filled in Block Letters) IMPORTANT INFORMATION: Paste here 1. The Scholarship is awarded to Economically Disadvantaged / Differently Abled recent Students who are studying in the M.S. University of Baroda, Vadodara Passport Size 2. Please complete the form in BLOCK LETTERS. Photo 3. If the space is insufficient, please give further information on a separate sheet of Paper. 1. Name of the student : 2. Place of Birth : 3. Sex (Male/ Female) : 4. Permanent Address :

5. Correspondence Address :

(With E-mail ID)

6. Contact No. : (M) (Tel) 7. Name of the Programme of Study : 8. Name and Address of the Institute/Faculty:

9. University Enrolment Number: 10. Whether admission taken under Higher payment/ Self finance Yes: No: 11. Whether ever penalized for adopting unfair means in the Examination of the University Yes: No: 12. Admission Category (SC/ST/ OBC/PH/ Gen/Kashmiri Migrant, etc.): 13. Have you received financial assistance under any scheme from this university/or any other scheme of Govt- private trust in the last Year: Yes: No: (i) if yes, please mention the amount received : ( Rs. ), (ii) in words 14. Bank Account Details of the applicant: (i) Bank Account No. (ii) Name & Address of Bank A). Educational Qualification (including marks of Semester examination last appeared) Sr. Qualification Board/University Name & Address of Year of Division %age/CPI* No. School/ college Passing 1 10th (SSC) 2 12th (HSC) 3 Graduation 4 Any other B).Details of the Family members: (NO COLUMN IS TO BE LEFT BLANK) (i) Father Name Age If working, Name, If retired, Amount of last Annual Income Address & Phone nos. pension being drawn Income from other Sources Of (also enclose the copy of Bank (A) Employer/office/Business Passbook)

166 | P a g e (ii) Mother Name Age If working, Name, If retired, Amount of last Annual Income Address & Phone nos. pension drawn Income from other Sources Of (also enclose the copy of (B) Employer/office/Business Bank Passbook)

(iii) Details of Siblings of the applicant. Name Qualification Age Whether If working, name, Annual If Studying, Name & Annual Fees of Married address & Phone nos. Income Address of School/ College Of Employer/office (C) School/College

C). Details of Family Properties:- i) a. Total plot Area of House (Sq. ft.): b. Total Carpet area of Flat/ Floor (Sq. ft.): ii) How many Floors have been constructed? Ground/First/Second/Third (Total) : iii) If any floor given on rent? If yes, what is the monthly rent received Rs: iv) Is there any shop in the house? If rented, what is the monthly rent received Rs: v) Is there any shop in the house? If yes, details of business running/monthly income Rs: vi) if you have any ancestral agricultural land? If yes, give the details: Total Annual Income from :( iii) + (iv) + (v) + (vi) = Rs. 2. If you are living in a joint Family, give the details of family with their income:

1. If rented accommodation, address of rented accommodation and what amount of rent is being paid by you?(Copy of current Rent Agreement, if any 4. Do you get any other Scholarship/ Financial Assistance? If yes, give details: Name & Address of the Amount of Monthly/ From how many Days/ Type of Assistance Organization Annually Assistance Months/ Year, the Assistance Received received Received

5. Any other Source of Scholarship / Financial Assistance received/applied for:

UNDERTAKING I hereby declare that the above mentioned information furnished by me is true and correct to the best of my knowledge and belief. If any information provided in the application form is found incorrect at any stage or it is found that I had failed in any one or more of the Subject of the university examinations or otherwise was ineligible to be considered for financial assistance under this scheme on the last date of submission of application, my application may be rejected and amount, if any, received by me from the university shall be refunded along with penalty, as decided by the university. This is without prejudice to other disciplinary and other legal measures which the University may take besides the refund of the financial assistance received. I hereby declare that no other scholarship has been availed by me. I enclosed herewith my certified copies of the supporting documents. (1) Fee Slip (2) Identity Card (3) Results (4) Disabled Identification card certified by civil surgeon

(5) BPL Card (6) Salary Slip of Self or Parents (Signature of Father/ Mother / Guardian) (Signature of the Student) Date: RECOMMENDATION

167 | P a g e The Student (Name) (Year) Course Semester fulfills all the eligibility criteria and all the requisite certificates/ documents are enclosed along with the application as per guidelines issues by the university for Financial Assistance under any Scheme. The aforesaid information furnished by the student has been verified by my office and are true to the best of my knowledge. This application is being recommended and forwarded for grant of financial assistance as the student belongs to an economically weak family. It is confirmed that to the best of my knowledge, the student is not availing any financial assistance/ Scholarship from any one of the public authorities of the union or the state or any other public undertakings or autonomous bodies or the concerned college/institute. The Certification as stated here in above is based on the documents enclosed by the student and the records as available in the Faculty/institute/College. This form and the required documents attached herewith are duly verified by the undersigned.

Place: Date:

Signature & Full Name of Dean /Director/Principal of Institute

Stamp of the Officer Please return completed application by mail to: Directorate of Student welfare, The Maharaja Sayajirao University Baroda, Vadodara, Gujarat. [or] by e-mail to: [email protected]

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Shri M.K.Amin Arts and Science College and College of Commerce

THE MAHARAJA SAYAJIRAO UNIVERSITY OF BARODA

ATTENDENCE:

Minimum attendance necessary for keeping terms in this Faculty for all courses will be (i) an overall attendance of three-fourths of the number of lectures delivered and tutorials, seminars, etc. arranged in all subjects, provided the total attendance in each of the subjects offered is at least 60% and (ii) four-fifth of the days allotted for practical classes and laboratory work in each subject. Students are required to attend classes at their respective units only.

AN UNDERTAKING TO BE SUBMITTED AT THE TIME OF SEEKING ADMISSION AND MAKING PAYMENT OF FEES BY APPLICANTS

Date : ______To The Principal, Shri M.K.Amin Arts and Science College and College of Commerce The M.S. University of Baroda

Respected Madam,

This is regarding admission of my Son/Daughter who is studying as a REGULAR student at the F.Y.B.Com /S.Y.B.Com./T.Y.B.Com in the Academic Year 201 -201 . Our particulars are as follows:

Name of the Student : *Address for Communication : *Contact Details of the Student : [M] : [R] : *Contact Details of the Parents : [M] : [R] : *E-mail of the Student : *(Mandatory Fields)

We are fully aware of the fact that “A student has to fulfill requirement of having put in required statutorily predetermined percent of attendance in the Classes to qualify for appearing in the Examinations and various other rules and regulations that are in force of the M .S. University of Baroda to qualify for appearing in the Examinations. In view of above, we herewith give following undertaking to your good office. My Son/Daughter shall attend all the classes regularly to avoid any deficit in attendance failing which we herewith agree and shall also be abide by the befitting decision of the M.S.University of Baroda for withdrawing Examination Form, and also for forbidding my Son/Daughter from appearing at the Mid-Semester & Semester-End Examinations to be held during the Academic Year 201 -201 as the case may be. We are aware of various rules and regulations that are in force of the M .S. University of Baroda and accept the same.

______[Signature of the Parent/Guardian] [Signature of the Student] Name of the Parent/Guardian

Day : ______Date : ______

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DOCUMENTS REQUIRED AT THE TIME OF SUBMISSION OF ADMISSION FORM OF ADMISSION

SHRI M.K.AMIN ARTS & SCIENCE COLLEGE AND COLLEGE OF COMMERCE THE MAHARAJA SAYAJIRAO UNIVERSITY OF BARODA

Original Certificates and ONE Attested Photo Copies of following Documents: th 1. 12 Standard Mark sheet 2. Attempt Certificate 3. School Leaving Certificate 4. Caste Certificate (SC/ST/SEBC – Recognized by Govt. of Gujarat) from the competent authority (See next pagr) 5. Non Creamy Layer Certificate issued by the appropriate authority for THE CURRENT YEAR (for SEBC candidates only) 6. Certificate of civil surgeon for physically handicapped candidates 7. Certificate of Director, Physical education for candidates who seek admission under sports quota 8. In case of private candidates, the enrollment certificate issued by Gujarat Higher Secondary Education Board. 9. Provisional Eligibility Certificate (PEC) for other Board Students. (If applicable, it needs to be obtained from University Academic Section Head Office, Opp: Drugs Laboratory, Near Fatehgunj Post office, Vadodara)

IMPORTANT INSTRUCTIONS TO THE APPLICANTS

  The student must strictly follow the Admission programme  The candidate has to fill up the Form himself / herself and sign the same   It is mandatory for a student to come in person himself/herself for Verification of the Documents and for  compliance of various other procedures and formalities as case may be.  It is mandatory for a student to submit the attested Photostat/zerox copies of required mark sheets, certificates and various other documents as case may be.

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THE COMPETENT AUTHORITY TO ISSUE REQUIRED CERTIFICATES

SHRI M.K.AMIN ARTS & SCIENCE COLLEGE AND COLLEGE OF COMMERCE THE MAHARAJA SAYAJIRAO UNIVERSITY OF BARODA

 For SC / ST : Any one of the following : (a) Collector, (b) Prant Officer, (c) Mamlatdar (d) Mahalkari (e)  Director of Social Welfare, (f) District Social Welfare Officer.  For SEBC: (a) Collector, (b) District Development Officer, (c) Asstt. Collector / Dy. Collector (d) Dy. District Development Officer, (e) Mamlatdar, (f) Taluka Development Officer (g) Mahalkari, (h) District  Social Welfare Officer.   For Ex-Serviceman: Director, Soldier Welfare Board, Ahmedabad or District Soldier Welfare Officer.   For Physically Handicapped: Civil Surgeon or superintendent of Govt. Hospital  FOR SPORTS - Applicants represented any Sports recognized by Sport Authority of India either at State Level, National Level or International Level must submit their application form duly filled with required certificates.   The weightage for the sports activities will be subjected to the due verification and recommendation by the  Director, Physical Education Department. The Maharaja Sayajirao University of Baroda, Vadodara  Reservations for SC / ST / SEBC are as per Gujarat Government norms. SEBC recognized by Gujarat Government will only be considered for admission under SEBC category. SEBC candidates should attach Noncreamy layer certificate of the current year i.e. 2015.   The minimum age for admission to the F.Y.B.Com. admission after passing the H.S.C. or equivalent examination will be 16 PLUS years i.e. born on or before 1st September 1999.  Children of recently transferred employees of Central / State Government/ Semi-Government Establishment will be considered at par with the local students. (This has to be supported by the Certificate from the appropriate authority mentioning the date of transfer and date of joining report in Vadodara).   The Original Mark sheets, School L.C. and Attempt Certificate have to be submitted to the Faculty for getting final admission & enrollment on a specific date. The original mark-sheets and School L.C. will be returned on surrendering the Identification card. The admission will be cancelled if the above-mentioned  original certificates are not submitted within the permitted time.  The percentage of marks for admission will be considered as follows.    The full percentage marks as shown in the Mark sheet will be considered. Fractions are to be ignored.    For calculating aggregate percentage, practical marks of computer not to be counted.   For students passing H.S.C. [12th] in two or more attempts, 1% will be deducted per attempt.  Admission to the Hostel will be strictly on the basis of merit and quota allotted to the Faculty. However, admission to the Faculty does not guarantee admission to the Hostel for outside applicants.   All admissions are provisional and the same are finalized on the basis of merit list decided by admission committee. Students are admitted in different units of Shri M.K Amin College,Padra according to admission criteria and if any discrepancy is found, the admission shall be transferred to the respective unit  as per existing admission criteria.  Faculty has the right to cancel the Admission at any time during the course of study    If in future at any point of time it is found that false information was supplied by the candidate.    If candidate is found engaged in any kind of misconduct.  For any appropriate reason Faculty or University authority find it appropriate in the interest of the institution or other students and staff.    If any of the University Official or authority decide to do the same.  Incomplete and un-signed forms will be rejected. ***************

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SHRI M.K.AMIN ARTS & SCIENCE COLLEGE AND COLLEGE OF COMMERCE

THE MAHARAJA SAYAJIRAO UNIVERSITY OF BARODA [OUR TEAM]

DR. Tejovati Prabhu

Principal, Shri M.K.Amin Arts and Science College and College of Commerce

DR. GYNANESH S. DESAI

SHRI YASIN K VANKAR

CA. SHRI MINESH M. SHAH

DR. PRITI V NIGAM

SHRI PRAKASH M PARMAR

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CENTRAL ADMISSION COMMITTEE SHRI M.K.AMIN ARTS & SCIENCE COLLEGE AND COLLEGE OF COMMERCE THE MAHARAJA SAYAJIRAO UNIVERSITY OF BARODA B.COM. REGULAR COURSE 2019—2020

SHRI YASIN K VANKAR (CONVENER) SHRI PRAKASH M PARMAR (NODAL OFFICER) DR. GYNANESH S. DESAI CA. SHRI MINESH M. SHAH DR. PRITI V NIGAM DR. Chirag P. Surti Dr. Viral Patel Dr. Akansha Prajapati Dr. Heena Upadhyay MR. Umesh Rabari Ms. Krupali Shah Ms. Purvi Chavla Mr. Justin John Ms. Vandana Pawar

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“The full-blown lotus growing out of the lake symbolizes the Emergence of mind and its triumph over matter. The flame Rising from the centre of the lotus is the flame of human Knowledge, spreading light and learning for the coming Generations. The motto inscribed below the lotus defines the Purpose and existence of life which is love of beauty, goodness And intellectual curiosity.”

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